4412.31.42.00 - With a face ply of mahogany (Swietenia spp. or Khaya spp.)

This HTS category specifically classifies plywood and similar laminated wood panels where at least one of the face plies is derived from mahogany, encompassing species such as *Swietenia spp.* or *Khaya spp.* These panels are characterized by having no surface covering, or a transparent covering that does not conceal the natural grain, texture, or markings of the mahogany face ply. The overall construction involves multiple layers of wood, with each ply not exceeding 6 mm in thickness.

This classification is distinguished from its sibling categories by the specific type of wood used for the face ply and the absence of opaque surface treatments. While sibling categories might exist for panels of specific dimensions or different surface treatments within the broader scope of tropical wood plywood, this code is precisely for those featuring genuine mahogany as a visible outer layer.

As this represents a leaf node within the HTS structure, there are no further subcategories branching from this specific classification. Therefore, the focus for accurate classification under 4412.31.42.00 rests on confirming the presence of a mahogany face ply and the absence of any obscuring surface coverings, alongside the other criteria established in the parent categories regarding ply thickness and tropical wood outer plies.