4412.91.10.30 - Not surface covered 🖩
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 covers plywood that is not surface-treated in a way that obscures the grain or markings of the face ply, and specifically features a face ply of birch (Betula spp.). This means the outer visible layer of the plywood is made from birch wood, and its natural appearance is preserved. Examples include unfinished birch plywood sheets intended for further processing or visible applications where the birch grain is a design element.
The distinction from its sibling category, 4412.91.10.40 "Other," lies in the explicit requirement for the face ply to be birch. While both fall under the broader classification of plywood with a face ply of tropical wood and are not surface covered in a way that hides the grain, this specific code isolates products where birch is the designated face veneer. This allows for distinct statistical tracking and tariff application based on the species of tropical wood used.
As this is a leaf node, there are no further subcategories. Classification under this code is final and determined by the material of the face ply (birch) and the nature of any surface covering (none, or transparent).