4412.31.26.10 - With a face ply of Spanish cedar (Cedrela spp.) 🖩

This HTS classification, 4412.31.26.10, specifically covers plywood and similar laminated wood panels where the face ply is composed of Spanish cedar (Cedrela spp.). These are typically finished wood products intended for various applications, such as furniture construction, paneling, or decorative elements, where the distinct aesthetic of Spanish cedar is desired. The core characteristic for inclusion in this category is the presence of Spanish cedar as the outermost decorative layer.

This category is distinguished from its sibling, 4412.31.26.20, solely by the type of wood used for the face ply. While both fall under the broader category of plywood with at least one outer ply of tropical wood, not surface covered, and where each ply does not exceed 6 mm in thickness, this specific code mandates Spanish cedar, whereas the sibling code designates walnut (Juglans spp.). This distinction is critical for accurate duty assessment and trade statistics.

As this is a leaf node within the HTS structure, there are no further subcategories. Classification under 4412.31.26.10 is final, contingent upon meeting all the preceding criteria of the hierarchy, including the material of the face ply, the thickness of individual plies, the absence of obscuring surface treatments, and the origin of the wood.