4412.39.40.52 - Fully sanded on at least one face, but not further processed

This HTS classification, 4412.39.40.52, pertains to plywood where each individual ply does not exceed 6 mm in thickness, and specifically comprises other plywood with both outer plies constructed from coniferous wood. The distinguishing characteristic of this category is that the wood surface has undergone a full sanding on at least one face. This implies a finished surface, but crucially, the material has not undergone any further processing beyond this sanding.

This classification is distinct from its sibling category, 4412.39.40.51, which covers plywood that is either rough or has only been touch sanded for sizing purposes, indicating a less refined surface finish. It also differs from the sibling category 4412.39.40.59, which serves as a residual category for other types of plywood within this specific sub-breakdown. The "fully sanded" criterion is key to differentiating 4412.39.40.52 from these other options, signifying a prepared surface ready for subsequent finishes or direct use.

As this HTS code represents a leaf node within the tariff schedule, there are no further subcategories. Therefore, the classification hinges entirely on the precise characteristics of the wood, specifically the ply thickness, the species of the outer plies (coniferous), and the degree of surface finishing (fully sanded on at least one face). The material must also meet the criteria of not being surface covered or covered only with a transparent material that does not obscure the grain.