4412.51.31.11 - With a face ply of Spanish cedar (Cedrela spp.)

This HTS category, 4412.51.31.11, specifically classifies plywood that has a face ply composed of Spanish cedar (Cedrela spp.). This designation is crucial for identifying and differentiating plywood based on its decorative or primary outer wood species. The "Other" parent category at this level indicates that this is a specific sub-classification within a broader group of plywood products that are not otherwise explicitly defined by surface treatment or type of wood in preceding subheadings.

Within the immediate sibling categories, this entry is distinguished by its specific face ply material. For instance, sibling entries exist for plywood with face plies of walnut (Juglans spp.) or mahogany (Swietenia spp. or Khaya spp.). The presence of a face ply of Spanish cedar is the sole differentiating factor for classification under this subheading, setting it apart from plywood featuring other named wood species as its outer layer.

As this subheading represents a leaf node in the HTS structure, there are no further subcategories. Classification directly to this code is the final step for plywood meeting the criteria of being composed of at least one outer ply of tropical wood, not surface covered or covered with a clear material obscuring the grain, and specifically featuring a face ply of Spanish cedar. This precise classification ensures accurate import and export duties are applied.