4412.51.10.30 - Not surface covered 🖩
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 | 50% |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS classification covers plywood specifically constructed with at least one outer ply of birch (Betula spp.). These panels are characterized by their un-surfaced finish or by a surface treatment that is transparent and does not conceal the natural grain, texture, or markings of the birch face ply. The material composition, focusing on the use of birch for the visible outer layer, is the primary defining characteristic of this category.
Distinction from its sibling, 4412.51.10.50 "Other," is crucial. While this category is exclusively for plywood with a birch face ply, the "Other" category encompasses plywood with outer plies of tropical woods that are not birch, or plywood where the face ply is made of woods other than birch but still falls under the broader "tropical wood" designation. The presence of birch as the face ply is the key differentiator.
As this is a leaf node within the HTS structure, there are no further subcategories. Therefore, the focus for classification within this node rests entirely on confirming the material of the face ply is indeed birch, and that the surface treatment, if any, is transparent and does not obscure the wood grain. This ensures accurate identification and avoids misclassification with other types of veneered panels or plywood with different face materials.