4412.51.10.50 - Other 🖩
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 specifically covers plywood that meets the following criteria: it is not surface covered, or it is surface covered with a clear or transparent material that does not obscure the grain, texture, or markings of the face ply, and importantly, it has a face ply made of birch (Betula spp.). The "Other" descriptor at this level signifies that this is a specific sub-classification within the broader category of plywood, distinguished by its birch face ply and its surface treatment (or lack thereof).
Distinguishing this category from its sibling, 4412.51.10.30 "Not surface covered," highlights that this classification can also include plywood with a transparent protective covering. The key differentiating factor remains the presence of birch as the primary face veneer, along with the condition that any surface covering must not conceal the natural characteristics of the wood grain. This ensures that goods solely defined by their birch face ply, regardless of a subtle transparent coating, are correctly categorized.
As this is a leaf node in the HTS structure, there are no further subcategories. Therefore, classification into 4412.51.10.50 is definitive for plywood exhibiting a birch face ply and either no surface covering or a transparent covering that preserves the visibility of the grain, texture, and markings. Examples of such products would include birch-faced plywood intended for interior finishing, furniture components, or decorative panels where the natural beauty of the birch veneer is a primary characteristic.