4412.31.26 - With a face ply of Spanish cedar (Cedrela spp.) or walnut (Juglans spp)

This classification covers plywood and similar laminated wood products where at least one outer ply is made of tropical wood. Crucially, these panels are not surface-covered, or if they are, the covering is clear or transparent, allowing the grain, texture, and markings of the face ply to be fully visible. This excludes panels that are painted, stained, or otherwise treated in a way that obscures the natural characteristics of the wood.

Distinguishing this category from its siblings, such as plywood with a face ply of birch (Betula spp.), lies solely in the specified tropical wood species used for the outer ply. While other tropical woods may fall under a general "other" category at this level, this specific heading isolates plywood featuring face plies made from Spanish cedar (Cedrela spp.) or walnut (Juglans spp.). The structural composition of the plywood, such as ply thickness and the presence of other wood layers, remains consistent with the broader parent categories.

Within this classification, further distinctions are made based on the specific type of tropical wood forming the face ply. The subcategories 4412.31.26.10 and 4412.31.26.20 are used to separately identify plywood with a face ply of Spanish cedar (Cedrela spp.) and plywood with a face ply of walnut (Juglans spp.), respectively. This granular breakdown facilitates precise tariff application based on the identity of these particular tropical woods.