4412.31.48.50 - Panels not exceeding 3.6 mm in thickness and not exceeding 1.2 m in width and 2.2 m in length

This HTS classification pertains to a specific type of plywood, falling under the broader category of "other plywood consisting solely of sheets of wood (other than bamboo), each ply not exceeding 6 mm in thickness." The defining characteristic for this node is that the plywood must have at least one outer ply made from a specific list of tropical woods, including Dark Red Meranti, Light Red Meranti, White Lauan, Sipo, Limba, Okoumé, Obeche, Acajou d'Afrique, Sapelli, Virola, Mahogany, Palissandre de Para, Palissandre de Rio, or Palissandre de Rose. Furthermore, these panels are not surface covered, or if they are, the covering is clear or transparent and does not obscure the grain, texture, or markings of the face ply.

This particular classification distinguishes itself by the precise list of permissible tropical woods for its outer ply. While other categories under "With at least one outer ply of tropical wood" may encompass a wider range of tropical species or different surface treatments, this node is narrowly defined by the specified species. The absence of any subcategories indicates that this is a terminal classification for these particular plywood panels, meaning that further subdivision based on material or construction is not provided within the HTS at this level.

Therefore, to correctly classify under HTS code 4412.31.48.50, it is crucial to verify both the dimensions (not exceeding 3.6 mm in thickness and not exceeding 1.2 m in width and 2.2 m in length) and the specific tropical wood species comprising the outer ply, alongside the absence of obscuring surface treatments. Any deviation in the wood species or surface treatment would necessitate classification under a different HTS code.