4412.39.40.32 - Fully sanded on at least one face, but not further processed

This HTS classification, 4412.39.40.32, pertains to specific types of plywood and laminated wood panels. It covers products where each individual ply does not exceed 6 millimeters in thickness and the construction is solely from sheets of wood, excluding bamboo. Crucially, these panels must have at least one outer ply composed of specific North American pine species: long leaf pine (Pinus palustris), short leaf pine (Pinus echinata), southern yellow pine (loblolly pine, Pinus taeda), slash pine (Pinus elliotti), pitch pine (Pinus rigida), or Virginia pine (Pinus virginiana). The defining characteristic of this subcategory is that the wood surface has been fully sanded on at least one face, resulting in a smooth finish, but has not undergone any further processing such as painting, varnishing, or laminating with other materials.

This classification is distinguished from its sibling categories by the extent of surface preparation. Category 4412.39.40.31 covers similar plywood where the surface is either rough or only "touch sanded" for sizing purposes, indicating minimal surface refinement. In contrast, 4412.39.40.32 requires a more thorough sanding of at least one face, achieving a noticeably smoother finish, yet stopping short of any additional surface treatments. The sibling category 4412.39.40.39 encompasses all other plywood meeting the broader criteria of this level that do not fit into the more specific descriptions of 4412.39.40.31 or 4412.39.40.32.

As this is a leaf node in the HTS structure, there are no further subcategories beneath 4412.39.40.32. Therefore, the focus for classification purposes rests entirely on accurately meeting all the stipulated criteria: the thickness of individual plies, the composition of the panels from wood sheets (not bamboo), the presence of at least one outer ply from the specified pine species, and the degree of surface sanding as being fully sanded on at least one face without further processing.