4412.51.31.41 - With a face ply of mahogany (Swietenia spp. or Khaya spp.)

This classification specifically covers plywood where the face ply is made from mahogany species, identified scientifically as *Swietenia spp.* or *Khaya spp.* This designation is crucial for differentiating these products within the broader category of plywood not surface covered, or surface covered with a clear or transparent material that does not obscure the grain. The defining characteristic is the exclusive use of mahogany for the outermost layer of wood veneer that is visible.

Distinguishing this category from its siblings is straightforward. While other siblings at this level classify plywood based on face plies of Spanish cedar (*Cedrela spp.*) or walnut (*Juglans spp.*), this HTS code is solely for mahogany. The selection of a particular tropical wood for the face ply is the primary criterion for assigning goods to these distinct classifications, ensuring precise duty and trade statistics.

As this is a leaf node within the HTS classification system, there are no further subcategories. Therefore, the classification ends here, with the presence of a mahogany face ply on the plywood being the ultimate determinant for assigning goods to this specific HTS code.