4412.31.52.55 - Panels not exceeding in any dimension 3.6 mm in thickness, 1.2 m in width and 2.2 m in length

This HTS category specifically covers plywood and similar laminated wood panels that meet precise dimensional and material specifications, but do not fall into more narrowly defined subcategories. The goods classified here are characterized by their construction from multiple plies of wood, where each ply does not exceed 6 mm in thickness. Crucially, at least one of the outer plies must be of tropical wood, meaning its grain, texture, or markings are visible. Furthermore, these panels are either not surface covered at all, or they are covered with a material that is clear or transparent, allowing the natural appearance of the face ply to remain unobscured.

The distinction of this category lies in its "other" designation within a series of specific exclusions. Sibling categories at this level would likely represent more precisely defined subsets of panels meeting the general criteria, such as those with specific surface treatments or dimensional constraints not met by this general classification. For instance, a sibling category might cover panels with a decorative surface treatment, while this one covers only those with transparent coverings or no covering at all.

As this is a leaf node within the HTS structure, there are no further subdivisions. Therefore, classification into this category hinges on accurately fulfilling all the preceding criteria without meeting the conditions of any more specific HTS codes further down the tariff schedule. Examples of goods fitting this description would include unfinished plywood intended for structural or decorative applications where the tropical wood face is intended to be visible, or panels with a simple clear lacquer finish that preserves the natural wood appearance.