4412.10 - Of bamboo:

This HTS category, 4412.10, specifically covers plywood and similar laminated wood products where bamboo is the primary constituent material. Unlike other categories within 4412 that deal with plywood made solely from sheets of wood or specialized laminated constructions like LVL, blockboard, laminboard, and battenboard, this heading focuses exclusively on the unique properties and applications of laminated bamboo. The defining characteristic is the use of bamboo as the wood ply, distinguishing it from other laminated wood constructions.

Within this category, further subdivisions exist to refine the classification. The subcategory 4412.10.05.00 pertains to plywood specifically manufactured from bamboo, representing the most common form of laminated bamboo product. The remaining products falling under this heading are captured by the broader subcategory 4412.10.90.00, encompassing any other laminated wood articles predominantly composed of bamboo that do not fit the specific definition of plywood. This distinction allows for precise classification based on the specific construction and product type.