4412.52.10.50 - Other

This HTS category, 4412.52.10.50, specifically classifies plywood that has a face ply of birch (Betula spp.) and is surface covered with a material that does not obscure the grain, texture, or markings of this birch face ply. This includes coverings such as a clear lacquer, a transparent film, or a light stain that allows the natural characteristics of the birch veneer to remain visible. The intended use of these panels is generally for furniture, cabinetry, interior finishing, or other applications where the aesthetic quality of the birch face is desired.

This category is distinguished from its sibling, 4412.52.10.30, by the presence of a surface covering that does not obscure the birch grain. While the sibling category covers bare or otherwise uncovered plywood with a birch face ply, this category specifically includes those where a transparent or non-obscuring protective or decorative layer has been applied. The key differentiator is the nature and effect of the surface treatment.

As this is a leaf node in the HTS structure, there are no further subcategories within 4412.52.10.50. Classification at this level is determined by the combination of a birch face ply and a surface covering that allows the natural appearance of the wood to be readily apparent.