4412.91.31.60 - Other, not surface covered

This HTS category, 4412.91.31.60, encompasses plywood products that are not surface-covered, or are surface-covered with a clear or transparent material that does not hide the natural grain, texture, or markings of the face ply, and which do not meet the specific dimension criteria of its sibling category. Specifically, this classification applies to plywood panels that are neither thinly dimensioned as per 4412.91.31.50 (not exceeding 3.6 mm in thickness, 1.2 m in width, and 2.2 m in length) nor fall under the "Other" designation of 4412.91.31.70. The key defining characteristic here is the absence of opaque surface treatments or coatings that would obscure the inherent visual properties of the wood face.

Distinguishing this category from its sibling 4412.91.31.50 is straightforward: this category applies to plywood panels that exceed the specified maximum dimensions of 3.6 mm in thickness, 1.2 m in width, or 2.2 m in length. The other sibling, 4412.91.31.70, serves as a catch-all for plywood that doesn't fit the specific dimensional constraints of 4412.91.31.50 or the more precise criteria potentially covered by other sub-classifications at this level.

As this is a leaf node in the HTS classification system, there are no further subcategories. Classification decisions within this code will rely on confirming that the plywood meets the overarching requirements for veneered panels and similar laminated wood, has at least one outer ply of tropical wood, is not surface-covered in a way that obscures grain, and does not fit the specific dimensional criteria of the preceding sibling category. Examples could include larger sheets of plywood with a visible wood grain face, intended for general construction or furniture making where the aesthetic of the wood is to be preserved and visible.