4412.51.31 - Other

This HTS category, 4412.51.31, encompasses plywood where at least one outer ply is made from tropical wood. The key characteristic is that the surface is either not covered, or is covered with a material that is clear or transparent. This covering must not obscure the natural grain, texture, or markings of the face ply, meaning it does not add color or a decorative pattern that hides the underlying wood.

This specific classification is distinguished from its sibling, 4412.51.10, by the type of face ply. While 4412.51.10 is reserved for plywood with a face ply of birch, 4412.51.31 covers plywood with a tropical wood face ply, provided the surface covering criterion is met. This ensures accurate tariff application based on the species of tropical wood utilized and the nature of any transparent surface treatment.

The subdivisions within this category further refine the classification based on the intended end-use or specific product form. The subcategory 4412.51.31.05 specifically identifies wood flooring. The "Other" designation within the subcategories serves as a residual category for plywood meeting the tropical wood face ply and clear surface covering criteria, but which does not fall under a more specific end-use classification like flooring.