4412.91.31.40 - With a face ply of mahogany (Swietenia spp. or Khaya spp.)

This HTS classification covers plywood specifically manufactured with a face ply composed of mahogany, belonging to the botanical genera *Swietenia* or *Khaya*. These are high-quality plywood products where the visible outer layer showcases the distinctive grain and color characteristics of genuine mahogany, a highly prized hardwood. This category is distinct from other classifications for plywood with specific tropical face plies, such as Spanish cedar (*Cedrela* spp.), walnut (*Juglans* spp.), or sen (*Kalopanax* spp.), due to the precise identification of mahogany as the primary decorative and structural outer layer.

The distinction from sibling categories is critical, as the presence of a face ply made from other specified tropical woods would direct the classification to a different HTS code. For instance, plywood with a face ply of Spanish cedar, while also a tropical wood and falling under the broader parent categories, would be classified separately. This particular subcategory, 4412.91.31.40, is specifically for mahogany and does not include plywood where the outer ply is made from any other type of wood, regardless of its origin or tropical classification.

As this HTS code represents a leaf node in the tariff schedule, there are no further subcategories. The classification is definitive once the criteria of being plywood with a face ply of mahogany (Swietenia spp. or Khaya spp.) are met, and it 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 is not of the specific types listed under the preceding sibling codes.