4412.31.06.60 - Other 🖩
Details
| Field | Value |
|---|---|
| Unit of Quantity | m3 |
| General Rate of Duty (Column 1 - General) | Free |
| Special Rate of Duty (Column 1 - Special) | N/A |
| Column 2 Rate of Duty | 50% |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS classification, 4412.31.06.60, pertains to "Other" plywood and similar laminated wood products that meet specific criteria. These are multi-ply wood panels where each individual ply does not exceed 6 mm in thickness. Crucially, at least one of the outer plies must be made from tropical wood, and the panel is either not surface covered or is covered with a clear or transparent material that allows the grain, texture, and markings of the face ply to be visible.
The distinction from its sibling category, 4412.31.06.40 ("Not surface covered"), lies in the allowance for specific types of surface treatments. While 4412.31.06.40 strictly excludes any form of surface covering, this category permits coverings that are clear or transparent and do not obscure the underlying wood's appearance. This means that veneers, lacquers, or other clear finishes that reveal the face ply's natural characteristics would fall under this "Other" classification.
As this is a leaf node within the HTS, there are no further subcategories. Therefore, the focus for classification under 4412.31.06.60 is on the precise adherence to the defined material composition (tropical wood outer ply, ply thickness) and the nature of any surface treatment. Importers should ensure that any visible surface treatment does not fundamentally alter or hide the appearance of the face ply for correct classification.