4408.39.02.70 - Sapele (Sapelli), Sipo or Utile (Entandrophragma spp.)

This HTS category encompasses sheets of tropical wood, specifically Sapele (also known as Sapelli), Sipo, or Utile, belonging to the genus *Entandrophragma*. These sheets are intended for the manufacture of plywood, laminated wood, or similar composite wood products. They can be produced through various methods including slicing, peeling, or sawing lengthwise, and may undergo processes such as planing, sanding, splicing, or end-jointing. The defining characteristic for inclusion is a thickness not exceeding 6 millimeters.

This specific classification distinguishes itself from sibling categories by the precise botanical species of tropical wood. For instance, while other classifications within 4408.39.02 cover woods like African mahogany (Khaya spp.), Anigre (Aningeria spp.), Ceiba (Ceiba spp.), Obeche (Triplochiton spp.), and Okoume (Aucoumea spp.), this code is exclusively for Sapele, Sipo, and Utile. The shared context is that all are tropical woods utilized for veneer and similar applications, but the distinct wood species are critical for accurate tariff classification.

As this is a leaf node in the HTS structure, there are no further subcategories. Therefore, classification within this code relies entirely on confirming the material is indeed Sapele, Sipo, or Utile, and that it meets the general criteria for sheets intended for veneering, plywood, or similar laminated wood, with a thickness not exceeding 6 mm.