Heading 4412

Plywood, veneered panels and similar laminated wood

123 declarable lines

Heading 4412 covers plywood, veneered panels and similar laminated wood, including laminated veneered lumber (LVL) and blockboard, laminboard and battenboard. The heading splits first by product type: plywood of sheets under 6 mm per ply, LVL, blockboard type panels, and a residual other group. Each group then splits by the species of the outer ply (bamboo, tropical wood, other nonconiferous wood, or coniferous wood), and further by surface covering, face species, panel dimensions and sanding.

Products in this heading

Standard construction plywood sheathing with coniferous outer plies
Birch-faced plywood panels for furniture and cabinetry
Bamboo plywood sheets
Plywood with a mahogany or meranti face ply
Laminated veneered lumber (LVL) beams and headers
Blockboard panels used for shelving and doors
Plywood flooring panels with a wood wear layer
Douglas fir sanded plywood panels

How to choose the right subheading

Product type: plywood of sheets, laminated veneered lumber (LVL), blockboard/laminboard/battenboard, or the residual other group.
Species of the outer ply: bamboo, tropical wood, other nonconiferous wood, or coniferous wood.
Whether the face is bare or covered with a clear or transparent material that does not obscure the grain.
Ply construction: each ply not exceeding 6 mm in thickness for the plywood groups.
Panel size and surface treatment: small panel dimension limits, wood flooring, and whether rough, touch sanded or fully sanded.

Often confused with

Particle board and oriented strand board (OSB)
Made of wood particles or strands, not layers of veneer.
Heading 4410
Medium density fiberboard (MDF) and other fiberboard
Made of wood fibers pressed with resin, not glued veneer plies.
Heading 4411
Veneer sheets under 6 mm thick sold as veneer
Sheets for veneering are classified by themselves, not as laminated panels.
Heading 4408
Sawn lumber and planed boards over 6 mm thick
Solid wood sawn lengthwise, not a laminated panel.
Heading 4407
Assembled parquet flooring panels
Assembled flooring panels are covered by builders joinery headings.
Heading 4418

Frequently asked questions

What is the HTS code for bamboo plywood?

Bamboo plywood falls under 4412.10.05.00 at a general (MFN) rate of 8%. Other bamboo panels in the heading go in 4412.10.90.00 at a general (MFN) rate of Free.

What is the duty on plywood with a birch face ply?

Plywood with at least one outer ply of nonconiferous wood and a face ply of birch, not surface covered, is classified in 4412.33.06.40 at a general (MFN) rate of Free. Small panels within the dimension limits go in 4412.33.06.20, also at a general (MFN) rate of Free.

How do I classify plywood with both outer plies of Douglas fir?

If it is rough or touch sanded for sizing only, use 4412.39.40.11 at a general (MFN) rate of 8%. If it is fully sanded on at least one face but not further processed, use 4412.39.40.12 at a general (MFN) rate of 8%.

Guide written from the official schedule text. Rates quoted are general (MFN) rates; check the line page for trade agreement rates and the classification of your exact product.