4412.34.32.55 - With a face ply of mahogany (Swietenia spp. or Khaya spp.)

This HTS classification, 4412.34.32.55, specifically covers plywood and similar laminated wood products that meet several precise criteria. The core characteristic is that the face ply, the outermost visible layer of wood, must be made of mahogany species (Swietenia spp. or Khaya spp.). This category falls under other plywood where each ply does not exceed 6 mm in thickness, and at least one outer ply is of nonconiferous wood not specified elsewhere. Furthermore, the surface must not be covered with opaque materials, and if covered with a transparent material, it must not obscure the grain, texture, or markings of the face ply.

This specific subheading distinguishes itself from its sibling category, 4412.34.32.35, by the type of face ply. While both are "other" plywood with a non-obscuring surface, 4412.34.32.55 mandates a face ply of mahogany (Swietenia spp. or Khaya spp.), whereas the sibling category specifies a face ply of sen (Kalopanax spp.). This distinction is crucial for accurate customs declaration and duty assessment, relying solely on the botanical identification of the face wood species.

As this is a leaf node within the HTS structure, there are no further subcategories to explore. The classification is complete at this level, with the combination of material (mahogany face ply), construction (plywood, ply thickness, outer ply type), and surface treatment defining the scope of goods falling under this specific code. This level of detail ensures that products are precisely categorized based on their physical composition and appearance.