4412.31.06.20 - Panels not exceeding in any dimension 3.6 mm in thickness, 1.2 m in width and 2.2 m in length

This HTS classification pertains to plywood panels specifically constructed with at least one outer ply of birch (Betula spp.). These panels are characterized by their construction from solely wood sheets (excluding bamboo), where each individual ply does not exceed 6 mm in thickness. Crucially, they are not surface-covered or are covered with a clear or transparent material that allows the grain, texture, or markings of the face ply to be visible.

The defining characteristic of this category is the presence of a birch outer ply. This distinguishes it from other panels within the "Other plywood consisting solely of sheets of wood (other than bamboo), each ply not exceeding 6 mm in thickness" heading, particularly those that may have outer plies of other wood species or are surface-covered in a manner that obscures the face ply's natural appearance. While siblings might cover panels with different face ply species or varying surface treatments, this specific classification narrows the focus to birch-faced, transparently finished or unfinished plywood.

As this is a leaf node, there are no further subcategories. Therefore, the focus is on the precise dimensional and material specifications outlined. Classification under this code hinges on confirming the presence of a birch face ply and the absence of obscuring surface treatments, alongside the general plywood construction criteria for this level of the tariff schedule. This ensures accurate import and export declarations for this specific type of veneered wood product.