4412.31.06.40 - Not surface covered

This HTS category, 4412.31.06.40, specifically classifies plywood and similar laminated wood products that are not surface treated or are covered with a clear or transparent material. The defining characteristic for inclusion here is that the plywood must consist solely of sheets of wood, excluding bamboo, where each individual ply does not exceed 6 millimeters in thickness. Furthermore, at least one of the outer plies must be made from tropical wood, and the face ply must be specifically identified as birch (Betula spp.). The "not surface covered" designation means the wood grain, texture, and markings of the face ply remain fully visible and unaltered by any opaque or decorative coatings.

This classification is distinguished from its sibling category, 4412.31.06.60 ("Other"), by the explicit requirement that the face ply be birch. The sibling category would encompass products meeting all other criteria of 4412.31.06 but featuring a face ply of tropical wood other than birch, or a non-tropical wood face ply if the outer ply was tropical. The precise identification of the face ply material is a critical differentiator at this level of classification.

As this is a leaf node within the HTS, there are no further subcategories under 4412.31.06.40. Therefore, the focus remains on the specific criteria that define the goods classified here. Examples of products that would fall under this heading include birch-faced plywood panels intended for furniture manufacturing, cabinetry, or interior finishing, where the natural beauty of the birch grain is a primary aesthetic feature and no significant surface treatment has been applied beyond a protective, transparent finish.