4412.49.00.00 - Other, with both outer plies of coniferous wood 🖩
Details
| Field | Value |
|---|---|
| Unit of Quantity | m3 |
| General Rate of Duty (Column 1 - General) | Free |
| Special Rate of Duty (Column 1 - Special) | N/A |
| Column 2 Rate of Duty | 40% |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS category, 4412.49.00.00, encompasses plywood and similar laminated wood products where both of the outermost plies are constructed from coniferous wood. This includes engineered lumber products such as laminated veneer lumber (LVL) that meet this specific material composition requirement. The defining characteristic for classification within this code is the absence of tropical wood or nonconiferous wood in the outer layers, distinguishing it from other laminated wood categories.
The distinction from sibling categories is critical for accurate classification. HTS code 4412.41.00.00 is reserved for products with at least one outer ply of tropical wood, while 4412.42.00.00 covers products with at least one outer ply of nonconiferous wood. Therefore, 4412.49.00.00 is the correct classification only when neither of these conditions is met, meaning *both* outer plies are coniferous. This ensures that imports are correctly categorized based on the specific wood species used for the visible and structural outer surfaces.
As this is a leaf node within the HTS structure, there are no further subcategories. Classification is determined solely by the presence of coniferous wood for both outer plies, in contrast to the inclusion of tropical or other nonconiferous woods as specified in its sibling categories. This precise definition ensures that all relevant laminated wood products are uniquely identified for customs purposes.