4412.99 - Other, with both outer plies of coniferous wood:

This HTS category, 4412.99, covers "Other" plywood, veneered panels, and similar laminated wood products that do not fall under the preceding subheadings. Crucially, for a product to be classified here, both of its outer plies must be constructed from coniferous wood. This distinguishes it from other categories within 4412 that may incorporate tropical wood or nonconiferous wood for their outer layers.

Unlike sibling categories such as 4412.91 (with at least one outer ply of tropical wood) and 4412.92 (other, with at least one outer ply of nonconiferous wood), this classification is specifically for laminated wood where both visible outer surfaces are made of coniferous species, such as pine, fir, or spruce. The "other" designation signifies that it captures remaining laminated wood products that meet the coniferous outer ply requirement and are not otherwise specified.

Within this category, further subdivisions exist to refine classification. For instance, products specifically containing at least one layer of particle board are further detailed under subheading 4412.99.58.00. The existence of these subcategories allows for more precise identification based on the internal composition of the laminated wood, in addition to the material of its outer plies, ensuring accurate tariff application for a variety of wood panel products.