4412.92.31.20 - With a face ply of walnut (Juglans spp.)

This HTS category encompasses plywood that features a face ply specifically made of walnut (Juglans spp.). Walnut is a distinctive hardwood known for its rich color, prominent grain patterns, and durability. The products classified here are intended to showcase the aesthetic qualities of walnut, whether for decorative purposes in furniture, cabinetry, millwork, or other wood-based applications.

At this level of detail, the classification distinguishes itself by the specific hardwood used for the outer layer. While other categories might cover plywood with different face materials or veneers, this node is precisely for those where the visible surface is unmistakably walnut. The "Other" designation at this level, following the specification of a nonconiferous outer ply, indicates that this is the most specific classification for walnut-faced plywood that doesn't fall into any further granular subdivisions, such as those based on specific thicknesses or finishes beyond what's already implied by "not surface covered, or surface covered with a clear or transparent material which does not obscure the grain, texture or markings of the face ply."

As this is a leaf node, there are no further subcategories to introduce. The classification is complete at this point, meaning that any plywood meeting the criteria of having a walnut face ply and fitting the preceding descriptive elements of the tariff schedule is definitively classified under HTS Code 4412.92.31.20.