4412.39.10.00 - With a face ply of Parana pine (Araucaria angustifolia)

This HTS classification, 4412.39.10.00, specifically covers plywood and similar laminated wood products where the face ply is composed of Parana pine (Araucaria angustifolia). The preceding levels of classification establish that these are other plywoods, solely made of wood sheets (excluding bamboo) with each ply not exceeding 6 mm in thickness. Furthermore, both outer plies must be of coniferous wood, and the material is either not surface covered or is covered with a transparent material that does not hide the grain, texture, or markings of the face ply.

This category is distinguished from its siblings by the precise species of coniferous wood used for the face ply. Specifically, it differs from 4412.39.30.00, which covers plywood with a face ply of European red pine (Pinus silvestris). While both fall under the broader "Other, with both outer plies of coniferous wood" and "Not surface covered..." headings, the unique identification of Parana pine as the face ply is the defining characteristic for this particular sub-heading.

As this is a leaf node within the HTS, there are no further subcategories for this specific classification. Therefore, the focus remains on the precise identification of the material, particularly the Parana pine face ply, as the sole criterion for its inclusion under 4412.39.10.00. Importers and exporters should verify the species of wood constituting the face ply to ensure accurate classification.