4412.91.31.10 - With a face ply of Spanish cedar (Cedrela spp.)

This HTS category, 4412.91.31.10, specifically classifies plywood where the outermost visible layer, or "face ply," is made of Spanish cedar (Cedrela spp.). This Spanish cedar plywood falls under the broader classification of "Other" plywood that is not surface-covered, or is covered with transparent materials that do not hide the face ply's grain, texture, or markings. The goods classified here are essentially finished or semi-finished wood panels intended for various applications where the aesthetic of Spanish cedar is desired.

Distinguishing this category from its siblings, such as plywood with a face ply of walnut (4412.91.31.20), sen (4412.91.31.30), or mahogany (4412.91.31.40), hinges directly on the species of wood used for the face ply. This means that any plywood with a Spanish cedar face ply, regardless of the core wood or other veneer layers, will be classified under 4412.91.31.10. The presence of other tropical woods in non-face plies does not alter this classification as long as the face ply is indeed Spanish cedar.

As this is a leaf node in the HTS classification system, there are no further subcategories branching from this specific code. Therefore, classification terminates at the identification of the face ply being Spanish cedar. Importers and exporters must be confident in their identification of the face ply species to ensure accurate classification under this sub-heading.