4412.34.32 - Other

This category encompasses plywood and similar laminated wood panels that do not meet the specific criteria of other subheadings. To qualify here, the product must be comprised solely of sheets of wood, excluding bamboo. Each individual ply within these sheets must not exceed 6 millimeters in thickness. The outer plies are a key differentiator; at least one outer ply must be of nonconiferous wood, and this wood must not be Spanish cedar (Cedrela spp.), which is classified under subheading 4412.34.26.

The distinction from its sibling category, 4412.34.26, lies precisely in the type of outer ply. While this current category covers plywood with nonconiferous outer plies that are *not* Spanish cedar, the sibling category specifically addresses those with Spanish cedar face plies. Therefore, the determination hinges on accurately identifying the wood species of the outermost layer of veneer.

Further subdivisions exist to refine classification based on the product's end-use and surface treatment. The subcategories distinguish between wood flooring products under 4412.34.32.25 and "other" products within this general classification. This allows for more precise categorization of various laminated wood articles that fall within the broad scope of this "Other" designation.