4412.91.10.20 - Panels not exceeding in any dimension 3.6 mm in thickness, 1.2 m in width and 2.2 m in length 🖩
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, 4412.91.10.20, specifically covers plywood panels that are not surface-covered, or are covered with a clear or transparent material that allows the grain, texture, or markings of the face ply to remain visible. The defining physical characteristics for this category are that these panels do not exceed 3.6 mm in thickness, 1.2 meters in width, and 2.2 meters in length. The crucial element for inclusion here is that the face ply must be of birch (Betula spp.).
This category is distinguished from its sibling category, "Other," by the explicit requirement of a birch face ply. While both fall under the broader umbrella of plywood with at least one outer ply of tropical wood, this specific subcategory narrows the scope to a particular species for the visible surface, whereas the "Other" category would encompass plywood with face plies of other tropical wood species.
As this node is a leaf node, there are no further subcategories. Therefore, classification under this HTS code relies solely on meeting the specified dimensional constraints, the absence of obscuring surface coverings, and the presence of a birch face ply. Examples include unfinished birch plywood sheets used in furniture manufacturing, cabinetry, or other woodworking applications where the natural appearance of the birch is desired.