4412.34.26.00 - With a face ply of Spanish cedar (Cedrela spp.)

This HTS category, 4412.34.26.00, specifically classifies plywood and similar laminated wood products where at least one outer ply is made of nonconiferous wood, and crucially, that outer ply is composed of Spanish cedar (Cedrela spp.). The product must consist solely of wood sheets, with each ply not exceeding 6 mm in thickness. Furthermore, these panels are not surface-covered, or if they are, the covering is clear or transparent and does not hide the grain, texture, or markings of the face ply.

The defining characteristic of this category, distinguishing it from its sibling 4412.34.32, is the explicit requirement for Spanish cedar as the face ply. While both fall under the broader classification of "Other, with at least one outer ply of nonconiferous wood not specified under subheading 4412.33," this specific subheading zeroes in on the unique material composition of the outer layer. The "Other" category encompasses nonconiferous outer plies that are *not* Spanish cedar.

As this is a leaf node, there are no further subcategories under 4412.34.26.00. Therefore, the focus for classification within this code is on confirming the presence of Spanish cedar as the face ply and ensuring the panel meets all the preceding criteria regarding ply thickness and surface treatment. This ensures precise categorization for imports and exports involving this specific type of laminated wood product.