4412.39.40.31 - Rough, or touch sanded for sizing purposes, but not further processed

This HTS classification category encompasses plywood panels that are either in a rough state or have undergone only light sanding to achieve a uniform thickness for sizing purposes. Crucially, these panels have not been subjected to any further surface treatments such as filling, staining, varnishing, or lamination with decorative materials. The emphasis is on the raw, or minimally prepared, nature of the wood's surface.

This category is distinguished from its sibling, 4412.39.40.32, which specifically covers plywood that has been fully sanded on at least one face, indicating a more refined surface preparation for aesthetic or functional purposes. It also differs from 4412.39.40.39, which serves as a residual category for any other plywood within this specific sub-heading that doesn't fit the more defined criteria of the other siblings.

As this is a leaf node within the HTS, there are no further subcategories. Therefore, classification within this code hinges on the precise condition of the wood surface: if it is only roughly processed or touch-sanded for sizing and lacks any further surface treatment, it falls here. The key distinction from other related categories lies in the absence of advanced surface finishing or covering.