4412.31.45.00 - Panels not exceeding 3.6 mm in thickness and exceeding 1.2 m in width and 2.2 m in length

This HTS code, 4412.31.45.00, specifically classifies plywood and similar laminated wood panels that meet precise dimensional criteria and material composition. The core characteristics defining this category are that the panels do not exceed 3.6 mm in thickness, while simultaneously exceeding 1.2 meters in width and 2.2 meters in length. Furthermore, these panels must consist solely of sheets of wood (excluding bamboo), with each ply not exceeding 6 mm in thickness. Critically, the classification requires at least one outer ply to be made from designated tropical woods, excluding those specifically covered under the "mahogany" sub-designation.

The primary distinction for this category lies in its specific dimensional tolerances for thickness, width, and length, as well as its exclusion of panels where the face ply is identified as mahogany (Swietenia spp. or Khaya spp.). While sibling category 4412.31.42.00 addresses plywood with a face ply of mahogany, this code encompasses all other qualified tropical wood outer plies that do not fall under that specific designation, provided they meet the thickness and dimensional requirements. The parent categories establish that these are veneered panels and similar laminated wood products, not surface covered or covered only with transparent material, and originating from woods other than bamboo.

As a leaf node, 4412.31.45.00 does not have further subcategories. Therefore, classification within this code is solely determined by the precise physical attributes of the panel, including its exact thickness, width, length, and the specific type of tropical wood used for its outer ply, ensuring it is not identified as mahogany.