4412.92.31.50 - Panels not exceeding in any dimension 3.6 mm in thickness, 1.2 m in width, and 2.2 m in length

This HTS classification, 4412.92.31.50, specifically covers plywood panels that meet precise dimensional criteria: not exceeding 3.6 mm in thickness, 1.2 meters in width, and 2.2 meters in length. These panels are characterized by having at least one outer ply of nonconiferous wood and are not surface-covered in a way that would obscure the grain or texture of the face ply. This means they are either left in their natural state or treated with a clear, transparent material that preserves the visual appearance of the wood.

Distinguishing this category from its siblings, such as 4412.92.31.60 and 4412.92.31.70, lies in the specific combination of dimensional limitations and the absence of obscuring surface treatments. While other "other" plywood categories at this level might have different dimensional tolerances or allow for more substantial surface coverings, 4412.92.31.50 is reserved for those falling within the specified millimeter and meter constraints and exhibiting an unhindered view of the face ply's wood characteristics.

As this is a leaf node, there are no further subcategories branching from this classification. Therefore, the focus remains on correctly identifying plywood that precisely adheres to the stipulated thickness, width, and length dimensions, in addition to the material and surface treatment criteria, to ensure accurate customs reporting and duty assessment.