4412.91.31.70 - Other

This HTS classification, 4412.91.31.70, specifically covers "Other" plywood that falls under the broader category of plywood, veneered panels, and similar laminated wood. These products are characterized by having at least one outer ply of tropical wood. The "Other" designation at this level indicates that these plywood products do not fit into the more specific preceding subheadings, such as those defined by panel dimensions or surface covering.

Distinguishing this category from its siblings, 4412.91.31.50 and 4412.91.31.60, is crucial for accurate classification. 4412.91.31.50 applies to panels with strict dimensional limitations (not exceeding 3.6 mm in thickness, 1.2 m in width, and 2.2 m in length). 4412.91.31.60, conversely, is for other plywood that is not surface covered. This current classification, 4412.91.31.70, therefore applies to plywood with at least one tropical wood outer ply that is *not* dimensionally restricted as per 4412.91.31.50 and is *not* simply "not surface covered" as per 4412.91.31.60, implying it may be surface covered in a manner not explicitly excluded by earlier subheadings, or it is simply the residual category for plywood with tropical wood outer plies not otherwise specified.

As this node is a leaf node, there are no further subcategories. Therefore, classification into 4412.91.31.70 relies on the definitive exclusion from preceding, more specific classifications within Chapter 44, particularly those under heading 4412 that detail plywood with tropical wood outer plies. The presence of at least one outer ply of tropical wood is a prerequisite, and the absence of specific dimensional constraints or the exclusion of certain surface coverings found in sibling categories directs classification to this residual "Other" designation.