4412.34.32.65 - Panels not exceeding in any dimension 3.6 mm in thickness, 1.2 m in width and 2.2 m in length

This HTS category, 4412.34.32.65, specifically classifies plywood and similar laminated wood panels that are *not* surface covered, or are covered with a material that allows the grain, texture, or markings of the face ply to remain visible. The defining physical dimensions for this subcategory are strict: the panels must not exceed 3.6 mm in thickness, 1.2 meters in width, and 2.2 meters in length for any single dimension. This excludes larger or thicker panels from this specific classification, even if they meet other material and construction criteria.

Within the broader classification of "Other plywood consisting solely of sheets of wood (other than bamboo), each ply not exceeding 6 mm in thickness, with at least one outer ply of nonconiferous wood not specified under subheading 4412.33," this category is distinguished by its precise dimensional limitations and the absence of obscuring surface treatments. Sibling categories at this level may differ in their surface treatment (e.g., painted, coated, or embossed) or their adherence to specific thickness or dimension restrictions.

As this is a leaf node, there are no further subcategories. The practical application of this classification hinges on accurately measuring the panel's dimensions and verifying that the surface covering, if any, is transparent and does not obscure the underlying wood's visual characteristics. Therefore, for customs purposes, it is crucial to ensure that panels meet the specified maximum thickness and linear dimensions to qualify for classification under 4412.34.32.65.