4412.39.40.61 - Rough, or touch sanded for sizing purposes, but not further processed

This HTS classification, 4412.39.40.61, applies to plywood and similar laminated wood products that meet specific criteria regarding their surface treatment. Specifically, it covers panels that have undergone rough sanding or sanding solely for the purpose of achieving a consistent thickness (sizing). Crucially, these panels must not have been subjected to any further processing that would alter their surface appearance beyond this basic preparation, such as extensive sanding, coating, or printing. The key characteristic is the minimal surface alteration, intended to prepare the wood for subsequent manufacturing steps without obscuring its natural grain, texture, or markings.

To distinguish this category from its siblings, consider the degree of surface processing. Unlike sibling category 4412.39.40.62, which covers panels fully sanded on at least one face, this classification is limited to a more rudimentary sanding for sizing. It differs from the "Other" sibling category (4412.39.40.69) by specifically delineating products that are only rough or sizing sanded. The context established by its parent categories, which define plywood composed solely of wood sheets with plies not exceeding 6 mm and where outer plies are coniferous, further refines the scope of materials covered.

As this classification represents a leaf node within the HTS structure, there are no subcategories. Therefore, the focus remains on precisely identifying goods that fit the described criteria of minimal surface processing for sizing purposes, distinguishing them from more finished or differently processed laminated wood products at the same hierarchical level.