4412.39.40.39 - Other

This HTS classification, 4412.39.40.39, encompasses "Other" plywood products that fall under the broader category of laminated wood with specific characteristics. Specifically, it covers plywood composed entirely of wood sheets, excluding bamboo, where each individual ply does not exceed 6 millimeters in thickness. Crucially, both of the outermost plies must be made of coniferous wood. This particular sub-classification applies to those products that do not fit into the more narrowly defined sibling categories concerning surface finishing.

Unlike its sibling categories, 4412.39.40.31 and 4412.39.40.32, this classification is not for plywood that is merely rough, touch-sanded for sizing, or fully sanded on at least one face. Instead, it pertains to products that have undergone further processing or possess surface treatments beyond basic sanding, or are not surface-covered in a manner that obscures the grain or markings of the face ply. The defining characteristic for this sub-category is the presence of at least one outer ply made from specific Southern Yellow Pine species, including long leaf pine (Pinus palustris), short leaf pine (Pinus echinata), loblolly pine (Pinus taeda), slash pine (Pinus elliotti), pitch pine (Pinus rigida), or Virginia pine (Pinus virginiana). Since this is a leaf node, there are no further subcategories; the classification is finalized based on the material composition and the extent of surface treatment.