4412.39.40.51 - Rough, or touch sanded for sizing purposes, but not further processed

This classification pertains to plywood and similar laminated wood products that are specifically characterized by their surface treatment. The goods falling under this heading have undergone a preliminary preparation process, such as being "rough" or "touch sanded" solely for the purpose of achieving precise sizing. Crucially, these products have not been subjected to any further processing beyond this initial sizing adjustment.

This category is distinguished from its sibling categories by the extent of its surface treatment. Unlike "fully sanded on at least one face" (4412.39.40.52), which implies a more thorough sanding process to prepare for finishing, or "other" (4412.39.40.59) which encompasses any remaining variations, this heading is reserved for panels that have only received the most basic of surface treatments to meet dimensional specifications. The intent is to capture products that are essentially raw or minimally prepared for subsequent manufacturing steps.

As this is a leaf node within the HTS structure, there are no further subcategories to introduce. Classification within this specific code relies on the strict adherence to the stated conditions: being plywood or similar laminated wood, consisting solely of sheets of wood (excluding bamboo) with plies not exceeding 6 mm in thickness, having both outer plies of coniferous wood, not being surface covered or covered with a clear/transparent material obscuring the grain, and having received only rough or touch sanding for sizing purposes, with no additional processing.