4412.31.48.60 - Dark Red Meranti, Light Red Meranti or White Lauan (Luan) (Shorea spp.)

This HTS code, 4412.31.48.60, classifies plywood and similar laminated wood products where the outer ply consists of specific tropical woods. Specifically, this category encompasses plywood with at least one outer ply made from Dark Red Meranti, Light Red Meranti, or White Lauan (Shorea spp.). These woods are known for their distinct reddish hues and are often used for decorative veneers. The product must not be surface covered, or if it is covered, the material used must be clear or transparent, allowing the grain, texture, and markings of the face ply to remain visible.

Distinguishing this category from its siblings, 4412.31.48.60 specifically identifies Dark Red Meranti, Light Red Meranti, and White Lauan. Sibling categories at this level are designated for other distinct tropical woods such as Limba (4412.31.48.63), Virola (4412.31.48.66), and a general "Other" category (4412.31.48.69) for any remaining woods not otherwise specified within this broader group. Therefore, the precise botanical origin of the outer ply is the critical factor in assigning this classification.

As this node is a leaf node, there are no further subcategories. Classification within 4412.31.48.60 is determined solely by the presence of Dark Red Meranti, Light Red Meranti, or White Lauan as an outer ply, and the absence of opaque surface coverings. This specificity ensures accurate tariff application for these particular types of tropical hardwood plywood.