4412.33.32.75 - Not surface covered

This HTS category, 4412.33.32.75, specifically classifies plywood and similar laminated wood panels that are not surface covered, or are covered with a material that is clear or transparent and does not obscure the grain or markings of the face ply. Critically, these panels must consist solely of sheets of wood (excluding bamboo), where each individual ply does not exceed 6 millimeters in thickness. The defining characteristic for inclusion here is that at least one of the outer plies must be made from specific hardwood species, including alder, ash, beech, birch, cherry, chestnut, elm, eucalyptus, hickory, horse chestnut, lime, maple, oak, plane tree, poplar and aspen, robinia, tulipwood, or walnut.

This subcategory distinguishes itself from its sibling, 4412.33.32.85, which also falls under the "Other, with at least one outer ply of nonconiferous wood..." heading. The distinction lies in the specific nature of the surface covering. While this category encompasses items that are either entirely uncovered or have a transparent covering that allows the wood grain to be fully visible, the sibling category likely covers variations not meeting this precise definition. The strict limitation on ply thickness and the requirement for specific hardwood species for the outer plies are crucial for accurate classification within this branch of the HTS.

As this node is a leaf node, there are no further subcategories. Therefore, the focus for classification under 4412.33.32.75 is on the precise fulfillment of all preceding criteria: the material composition (plywood or similar laminated wood), the ply thickness limit, the species of at least one outer ply, and the condition of the surface covering (uncovered or transparently covered without obscuring the grain). Importers must verify these specifications to ensure correct duty assessment.