4412.91.10.40 - Other

This HTS classification, 4412.91.10.40, encompasses "Other" plywood that meets the preceding criteria within its hierarchical structure. Specifically, it refers to plywood that is not surface covered, or is surface covered with a clear or transparent material that does not obscure the grain, texture, or markings of the face ply, and has a face ply of birch (Betula spp.). This category is distinct from its sibling, 4412.91.10.30, which is also "Not surface covered" but does not specify a birch face ply. Therefore, the defining characteristic here is the presence of a birch face ply, distinguishing it from other non-surface-covered plywoods with different face wood species.

As a leaf node, this classification represents the most granular level for this specific type of plywood. It is crucial to ensure that the plywood in question not only possesses a birch face ply but also adheres to the broader stipulations of being plywood, having at least one outer ply of tropical wood (though the specific birch face ply takes precedence for this sub-classification), and not being obscured by surface treatment. This level of detail allows for precise identification and duty assessment for imported or exported goods of this nature.