4412.39.40.62 - Fully sanded on at least one face, but not further processed

This HTS category, 4412.39.40.62, specifically covers plywood and similar laminated wood products that have undergone a "fully sanded" treatment on at least one face. This sanding process is more thorough than a mere "sizing" or "touch sanding" and results in a smooth, ready-to-finish surface, but the material has not been further processed beyond this sanding. This means it is not painted, varnished, or laminated with decorative papers or other materials that would obscure the wood grain.

This category can be distinguished from its sibling, 4412.39.40.61, by the extent of the sanding. While 4412.39.40.61 includes products that are "rough, or touch sanded for sizing purposes," this category requires a more comprehensive sanding that prepares the surface for subsequent finishing treatments. It also differs from 4412.39.40.69 ("Other") by explicitly defining the "fully sanded" characteristic, whereas the "Other" category would encompass any fully sanded product not specifically defined elsewhere within this hierarchical branch. As this is a leaf node, there are no further subcategories to introduce.