4412.92.31.60 - Other, not surface covered

HTS Code 4412.92.31.60 specifically classifies plywood that is not surface covered, meaning it lacks any protective or decorative coatings such as paint, varnish, or laminate. This category applies to plywood where the visible surfaces of the face ply are left in their natural state, allowing the grain, texture, and markings inherent to the wood to be fully apparent.

This classification is distinguished from its sibling category, 4412.92.31.50, which pertains to panels of specific, limited dimensions not exceeding 3.6 mm in thickness, 1.2 m in width, and 2.2 m in length. While both fall under "Other, not surface covered" plywood, 4412.92.31.60 encompasses plywood of any dimensions that meets the "not surface covered" criterion, irrespective of the size restrictions applied to its sibling. It also differs from 4412.92.31.70, which serves as a catch-all for any other plywood not specifically detailed elsewhere.

As this node represents a leaf node in the HTS, there are no further subcategories. Therefore, the classification hinges entirely on the physical characteristics of the plywood: its construction as plywood, the absence of any surface covering that obscures the grain, and its exclusion from the dimension-specific criteria of its sibling category.