4412.99.61.00 - With a face ply of Parana pine (Araucaria angustifolia) 🖩
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 | 40% |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS category encompasses plywood and similar laminated wood products that are not otherwise specified. Specifically, it applies to goods where the visible outer ply, or face ply, is composed of Parana pine (Araucaria angustifolia). This material characteristic is the primary determinant for classification under this code, distinguishing it from other laminated wood products.
The crucial distinction for this subcategory lies in its face ply material. It is differentiated from sibling HTS codes such as 4412.99.71.00, which specifically covers plywood with a face ply of European red pine (Pinus silvestris), and 4412.99.81.00, which serves as a residual category for other face ply materials not otherwise enumerated. Therefore, the precise identification of the wood species constituting the face ply is essential for correct classification.
As this is a leaf node within the HTS, there are no further subcategories. Classification under 4412.99.61.00 is definitive when the specified conditions, particularly the face ply of Parana pine and its adherence to the broader "other, with both outer plies of coniferous wood" and "other, plywood" parameters, are met. This code is intended for situations where no more specific provision applies.