4412.92.11.30 - Not surface covered 🖩
Details
| Field | Value |
|---|---|
| Unit of Quantity | m3 |
| General Rate of Duty (Column 1 - General) | Free |
| Special Rate of Duty (Column 1 - Special) | N/A |
| Column 2 Rate of Duty | 50% |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This classification covers plywood products where the face ply is specifically composed of birch (Betula spp.). While the overall structure is plywood, the defining characteristic for this subcategory is the presence of birch as the outermost decorative or visible wood layer. These panels are not treated with opaque coatings or coverings that would obscure the natural grain and markings of the birch face.
This category is distinguished from its sibling, 4412.92.11.40 ("Other"), by the explicit requirement of a birch face ply. The sibling category would encompass plywood with other types of nonconiferous wood as the face ply, or potentially those with very specific, undefined characteristics that do not fit within the detailed breakdown of birch or other specified woods. The focus here is on precise material identification for the face veneer.
As this is a leaf node, there are no further subdivisions under this specific HTS code. Classification at this level necessitates the confirmation of both the plywood construction with a nonconiferous outer ply and the specific identification of birch as that face ply, with no obscuring surface treatment. Examples would include birch-faced plywood used for furniture components, cabinetry, or decorative interior paneling where the grain of the birch is intended to be visible.