4412.31.48.66 - Virola (Virola spp.)

This HTS category specifically covers plywood and similar laminated wood products where the outer ply is derived from Virola (Virola spp.). These panels must consist solely of sheets of wood, excluding bamboo, with each ply not exceeding 6 millimeters in thickness. The outer surface is not covered, or if it is, the covering is clear or transparent, allowing the grain, texture, or markings of the face ply to remain visible. This emphasis on Virola as the distinguishing species within a broader group of tropical woods is a key classification criterion.

This classification is distinguished from its siblings by the specific tropical wood species used for the outer ply. For instance, it is separate from categories for Dark Red Meranti, Light Red Meranti, or White Lauan (Luan), Limba, or other miscellaneous tropical woods. The defining characteristic here is the exclusive use of Virola, often recognized for its specific grain patterns and color, which differentiates it from other tropical hardwood veneers that might otherwise fall under similar plywood classifications.

As this is a leaf node within the HTS structure, there are no further subcategories. Therefore, the focus remains on accurately identifying plywood constructed with Virola as the primary outer veneer, adhering to the specified ply thickness and surface covering limitations. This level of specificity ensures precise customs declarations and duties are applied to these particular wood products.