4412.39 - Other, with both outer plies of coniferous wood:
Sub-classifications
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4412 3940
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4412 3940 19
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4412 3940 39
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4412 3940 59
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4412 3940 69
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4412 3950
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4412 3950 50
Overview
This HTS category, 4412.39, specifically addresses plywood and similar laminated wood panels where both the face and back plies are composed of coniferous wood. This distinguishes it from sibling categories that may have tropical wood or other specified nonconiferous woods as their outer plies. The key differentiator here is the exclusive use of coniferous species for both visible surfaces of the panel.
Within this "Other, with both outer plies of coniferous wood" classification, a further subdivision exists based on the surface treatment of the plywood. Subheadings differentiate between panels that are either not surface-covered, or are covered with a transparent material that allows the grain, texture, or markings of the coniferous face ply to remain visible. The alternative subdivision (4412.39.50) then encompasses all other types of surface treatments not meeting these criteria, such as painted, varnished, or overlaid surfaces that obscure the original wood grain.