4412.92.11.40 - Other 🖩
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 HTS classification, 4412.92.11.40, specifically covers plywood where at least one outer ply is of nonconiferous wood, and it is not surface covered or is covered with a clear material that reveals the face ply's grain. Within this broad grouping of "Other" plywood with a nonconiferous face ply and no obscuring surface treatment, this subcategory further refines the classification for those products that do not fall under the "Not surface covered" designation (4412.92.11.30).
The distinction lies in the nature of any surface treatment. While 4412.92.11.30 exclusively applies to plywood with no surface treatment at all, this category 4412.92.11.40 encompasses those plywood panels that may have a protective coating or finish, provided this treatment is transparent and does not hide the natural characteristics of the face ply. This ensures that the visual integrity of the wood grain, texture, and any inherent markings remain discernible.
As this is a leaf node within the HTS structure, there are no further subcategories for this specific code. Therefore, classification within 4412.92.11.40 hinges on the presence of a nonconiferous face ply, a transparent surface covering (or no covering at all), and the exclusion of plywood that is significantly altered by surface treatments obscuring the face ply's appearance.