4412.39.40
Other
This code covers plywood made of wood sheets (no more than 6mm thick) with coniferous wood on both outer plies and a non-obscuring surface treatment. Use this code for classifying this specific type of plywood, keeping in mind general duty is 8% unless importing from eligible free trade agreement countries where it may be free.

Detailed information for HTS Code 4412.39.40
This tariff classification falls within Chapter 44, which covers wood and articles of wood, including plywood. Specifically, the code 4412.39.40 covers plywood consisting solely of wood sheets (excluding bamboo) with plies not exceeding 6mm, featuring both outer plies of coniferous wood and not surface covered, or surface covered with a clear or transparent material. Numerous statistical suffixes exist under this code, each specifying the wood type of the outer ply (like Douglas fir or various pine species) and the level of sanding or processing applied to the plywood, so choose the suffix that best matches the specific product characteristics. These suffixes further categorize the plywood based on whether it is rough, fully sanded, or otherwise processed, allowing for detailed statistical reporting.
| Chapter | Chapter 44 - Wood and articles of wood; wood charcoal |
| Section | Section IX - Wood and Articles of Wood; Wood Charcoal; Cork and Articles of Cork; Manufactures of Straw, of Espar |
Duty snapshot
Quick reference for the duty outcomes tied to this HTS line.
8%
Standard trade partners (NTR)
Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)
Eligible FTA or preference programs
The general duty rate for HTS code 4412.39.40 is 8%, applicable to imports from countries without specific trade agreements. Several countries (A*, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG) qualify for a free (0%) duty rate under eligible Free Trade Agreements or preference programs. All subdivisions (4412.39.40.11 through 4412.39.40.69) inherit these duty rates based on the country of origin; the 8% general rate or the 0% special/FTA rate apply accordingly. Reporting units are in cubic meters (m3).
Rate of Duty (Column 2): 40%
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Code subdivisions
4412.39.40.11
Plywood, veneered panels and similar laminated wood: > Other plywood consisting solely of sheets of wood (other than bamboo), each ply not exceeding 6 mm in thickness: > Other, with both outer plies of coniferous wood: > Not surface covered, or surface covered with a clear or transparent material which does not obscure the grain, texture or markings of the face ply: > Other > With at least one outer ply of Douglas fir (Pseudotsuga menziesii): > Rough, or touch sanded for sizing purposes, but not further processed
4412.39.40.12
Plywood, veneered panels and similar laminated wood: > Other plywood consisting solely of sheets of wood (other than bamboo), each ply not exceeding 6 mm in thickness: > Other, with both outer plies of coniferous wood: > Not surface covered, or surface covered with a clear or transparent material which does not obscure the grain, texture or markings of the face ply: > Other > With at least one outer ply of Douglas fir (Pseudotsuga menziesii): > Fully sanded on at least one face, but not further processed
4412.39.40.19
Plywood, veneered panels and similar laminated wood: > Other plywood consisting solely of sheets of wood (other than bamboo), each ply not exceeding 6 mm in thickness: > Other, with both outer plies of coniferous wood: > Not surface covered, or surface covered with a clear or transparent material which does not obscure the grain, texture or markings of the face ply: > Other > With at least one outer ply of Douglas fir (Pseudotsuga menziesii): > Other
4412.39.40.31
Plywood, veneered panels and similar laminated wood: > Other plywood consisting solely of sheets of wood (other than bamboo), each ply not exceeding 6 mm in thickness: > Other, with both outer plies of coniferous wood: > Not surface covered, or surface covered with a clear or transparent material which does not obscure the grain, texture or markings of the face ply: > Other > With at least one outer ply of long leaf pine (Pinus palustris), short leaf pine (Pinus echinata), southern yellow pine (loblolly pine)(Pinus taeda), slash pine (Pinus elliotti), pitch pine (Pinus rigida) or Virginia pine (Pinus virginiana): > Rough, or touch sanded for sizing purposes, but not further processed
4412.39.40.32
Plywood, veneered panels and similar laminated wood: > Other plywood consisting solely of sheets of wood (other than bamboo), each ply not exceeding 6 mm in thickness: > Other, with both outer plies of coniferous wood: > Not surface covered, or surface covered with a clear or transparent material which does not obscure the grain, texture or markings of the face ply: > Other > With at least one outer ply of long leaf pine (Pinus palustris), short leaf pine (Pinus echinata), southern yellow pine (loblolly pine)(Pinus taeda), slash pine (Pinus elliotti), pitch pine (Pinus rigida) or Virginia pine (Pinus virginiana): > Fully sanded on at least one face, but not further processed
4412.39.40.39
Plywood, veneered panels and similar laminated wood: > Other plywood consisting solely of sheets of wood (other than bamboo), each ply not exceeding 6 mm in thickness: > Other, with both outer plies of coniferous wood: > Not surface covered, or surface covered with a clear or transparent material which does not obscure the grain, texture or markings of the face ply: > Other > With at least one outer ply of long leaf pine (Pinus palustris), short leaf pine (Pinus echinata), southern yellow pine (loblolly pine)(Pinus taeda), slash pine (Pinus elliotti), pitch pine (Pinus rigida) or Virginia pine (Pinus virginiana): > Other
4412.39.40.51
Plywood, veneered panels and similar laminated wood: > Other plywood consisting solely of sheets of wood (other than bamboo), each ply not exceeding 6 mm in thickness: > Other, with both outer plies of coniferous wood: > Not surface covered, or surface covered with a clear or transparent material which does not obscure the grain, texture or markings of the face ply: > Other > With at least one outer ply of Agathis spp.: > Rough, or touch sanded for sizing purposes, but not further processed
4412.39.40.52
Plywood, veneered panels and similar laminated wood: > Other plywood consisting solely of sheets of wood (other than bamboo), each ply not exceeding 6 mm in thickness: > Other, with both outer plies of coniferous wood: > Not surface covered, or surface covered with a clear or transparent material which does not obscure the grain, texture or markings of the face ply: > Other > With at least one outer ply of Agathis spp.: > Fully sanded on at least one face, but not further processed
4412.39.40.59
Plywood, veneered panels and similar laminated wood: > Other plywood consisting solely of sheets of wood (other than bamboo), each ply not exceeding 6 mm in thickness: > Other, with both outer plies of coniferous wood: > Not surface covered, or surface covered with a clear or transparent material which does not obscure the grain, texture or markings of the face ply: > Other > With at least one outer ply of Agathis spp.: > Other
4412.39.40.61
Plywood, veneered panels and similar laminated wood: > Other plywood consisting solely of sheets of wood (other than bamboo), each ply not exceeding 6 mm in thickness: > Other, with both outer plies of coniferous wood: > Not surface covered, or surface covered with a clear or transparent material which does not obscure the grain, texture or markings of the face ply: > Other > Other: > Rough, or touch sanded for sizing purposes, but not further processed
4412.39.40.62
Plywood, veneered panels and similar laminated wood: > Other plywood consisting solely of sheets of wood (other than bamboo), each ply not exceeding 6 mm in thickness: > Other, with both outer plies of coniferous wood: > Not surface covered, or surface covered with a clear or transparent material which does not obscure the grain, texture or markings of the face ply: > Other > Other: > Fully sanded on at least one face, but not further processed
4412.39.40.69
Plywood, veneered panels and similar laminated wood: > Other plywood consisting solely of sheets of wood (other than bamboo), each ply not exceeding 6 mm in thickness: > Other, with both outer plies of coniferous wood: > Not surface covered, or surface covered with a clear or transparent material which does not obscure the grain, texture or markings of the face ply: > Other > Other: > Other
Chapter & section notes
Chapter notes
Section notes
Latest update
Last updated
November 15, 2025
Revised every January & July
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