4412.33.32.55 - With a face ply of mahogany (Swietenia spp. or Khaya spp.)

This HTS category encompasses plywood and similar laminated wood products where the face ply is specifically identified as mahogany, belonging to the botanical genera *Swietenia* or *Khaya*. These panels are characterized by having at least one outer ply made from nonconiferous wood, and while the face ply is mahogany, other plies may be from a variety of hardwoods listed in the parent category. The plywood in this classification consists solely of wood sheets, with each ply not exceeding 6 mm in thickness, and importantly, it is not surface-covered or covered with a material that obscures the grain, texture, or markings of the mahogany face.

This specific subcategory is distinguished from its sibling, "With a face ply of sen (Kalopanax spp.)," by the precise identity of the face veneer. While both are types of plywood with specific outer plies, this category exclusively covers mahogany, whereas the sibling covers sen. The hierarchical structure further refines the classification by ensuring that only plywood meeting the criteria of the parent categories, such as having at least one outer ply of specified nonconiferous woods and not being surface-covered in a way that hides the grain, will fall under this mahogany designation.

As this is a leaf node, there are no further subcategories. Therefore, classification under 4412.33.32.55 is final once the product meets all preceding criteria: it is plywood, consisting solely of wood sheets with plies not exceeding 6 mm, has at least one outer ply from the specified hardwood list, and its face ply is mahogany (*Swietenia* spp. or *Khaya* spp.) without any obscuring surface treatment. This ensures that genuine mahogany-faced plywood, meeting these specific construction and finishing requirements, is accurately identified for customs purposes.