4412.39.40.59 - Other

This HTS category, 4412.39.40.59, encompasses plywood and similar laminated wood products that do not fit into the more specific subcategories within the broader classification for "Other plywood consisting solely of sheets of wood (other than bamboo), each ply not exceeding 6 mm in thickness." Specifically, it covers items where both outer plies are of coniferous wood, and which are not surface covered, or are surface covered with a clear or transparent material that does not obscure the grain, texture, or markings of the face ply. The key distinguishing factor for this "Other" designation is the absence of specific processing or surface treatment beyond what is outlined in preceding subcategories.

This category serves as a residual classification for eligible coniferous plywood that has not undergone specific finishing treatments. It differs from sibling categories such as 4412.39.40.51, which specifically covers goods that are rough or only touch sanded for sizing purposes, and 4412.39.40.52, which includes plywood that has been fully sanded on at least one face but not further processed. Therefore, this "Other" category applies to coniferous plywood meeting the general criteria but lacking these particular surface preparation or finishing distinctions.

As this is a leaf node in the HTS structure, there are no further subcategories. Classification within this specific HTS code requires careful verification that the product meets all preceding criteria, particularly regarding the ply thickness, the type of wood for both outer plies, and the nature of any surface covering, while also confirming that it does not qualify for any of the more specific sibling classifications based on its processing or finishing.