4412.34.32.75 - Not surface covered

This HTS classification, 4412.34.32.75, pertains to plywood and similar laminated wood products that are not surface covered. Specifically, it encompasses "other" types of plywood where the face ply is not treated with any material that would obscure its grain, texture, or markings. This means the wood surface remains in its natural state or has been treated with a completely transparent coating.

This category is distinguished from its sibling, 4412.34.32.85, by the absence of any surface covering. While both fall under the broader "not surface covered, or surface covered with a clear or transparent material" umbrella, this specific subheading isolates those products where no surface treatment beyond natural finishing is applied, or where any applied covering is entirely transparent and does not alter the visual characteristics of the face ply.

As this is a leaf node within the HTS structure, there are no further subcategories. Therefore, the focus for classification purposes is on the precise definition of "not surface covered" as it applies to plywood. This implies that any glue lines or the inherent characteristics of the wood plies are visible and unaltered by protective or decorative coatings. Examples would include unfinished plywood sheets used in construction or manufacturing where the raw wood face is intended to be exposed or further processed.