Other

This code covers plywood, veneered panels, and similar laminated wood with at least one outer ply of tropical wood, specifically those not surface covered or covered with a clear material. Use this code when importing these wood products, keeping in mind duty is generally 8% for standard trade partners, but may be free for goods from eligible countries with preferential trade agreements, as detailed within Chapter 44.

Detailed information for HTS Code 4412.91.31

This code falls within the broader category of wood and articles of wood, specifically covering plywood, veneered panels, and similar laminated wood products. Code 4412.91.31 refers to these products with at least one outer ply of tropical wood, that are not surface covered or covered with a clear/transparent material allowing the grain to show. Several subdivisions exist within this code to further specify the type of tropical wood used as the face ply – Spanish cedar, walnut, sen, or mahogany – or to identify very thin panels, other not surface covered panels, or other miscellaneous panels, so be sure to select the appropriate statistical suffix based on the specific composition of the wood product.

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.

General Duty

8%

Standard trade partners (NTR)

Special Duty

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 4412.91.31 and its subdivisions is 8%. This applies to imports from countries without a preferential trade agreement with the US. However, a Free (0%) duty rate applies to imports from specific countries including Australia, Bahrain, Chile, Colombia, Costa Rica, Dominican Republic, El Salvador, Israel, Japan, Jordan, Korea, Morocco, Oman, Panama, Peru, Singapore, and others designated as eligible for FTA or preference programs. All imports under this HTS code are reported in cubic meters (m3). The special rate depends on the country of origin and eligibility for trade preference programs, overriding the general rate if applicable.

Rate of Duty (Column 2): 40%

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Code subdivisions

4412.91.31.10

Plywood, veneered panels and similar laminated wood: > Other: > With at least one outer ply of tropical wood: > Other: > Plywood: > 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 a face ply of Spanish cedar (Cedrela spp.)

4412.91.31.20

Plywood, veneered panels and similar laminated wood: > Other: > With at least one outer ply of tropical wood: > Other: > Plywood: > 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 a face ply of walnut (Juglans spp.)

4412.91.31.30

Plywood, veneered panels and similar laminated wood: > Other: > With at least one outer ply of tropical wood: > Other: > Plywood: > 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 a face ply of sen (Kalopanax spp.)

4412.91.31.40

Plywood, veneered panels and similar laminated wood: > Other: > With at least one outer ply of tropical wood: > Other: > Plywood: > 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 a face ply of mahogany (Swietenia spp. or Khaya spp.)

Parent subheading for dairy herd replacements

4412.91.31.50

Plywood, veneered panels and similar laminated wood: > Other: > With at least one outer ply of tropical wood: > Other: > Plywood: > 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: > Panels not exceeding in any dimension 3.6 mm in thickness, 1.2 m in width, and 2.2 m in length

4412.91.31.60

Plywood, veneered panels and similar laminated wood: > Other: > With at least one outer ply of tropical wood: > Other: > Plywood: > 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, not surface covered

4412.91.31.70

Plywood, veneered panels and similar laminated wood: > Other: > With at least one outer ply of tropical wood: > Other: > Plywood: > 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

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Chapter & section notes

Chapter notes

Harmonized Tariff Schedule of the United States Revision 29 (2025) Annotated for Statistical Reporting Purposes CHAPTER 44 WOOD AND ARTICLES OF WOOD;WOOD CHARCOAL IX 44-1 Notes 1. This chapter does not cover: (a) Wood, in chips, in shavings, crushed, ground or powdered, of a kind used primarily in perfumery, in pharmacy, or for insecticidal, fungicidal or similar purposes (heading 1211); (b) Bamboo or other materials of a woody nature of a kind used primarily for plaiting, in the rough, whether or not split, sawn lengthwise or cut to length (heading 1401); (c) Wood, in chips, in shavings, ground or powdered, of a kind used primarily in dyeing or in tanning (heading 1404); (d) Activated charcoal (heading 3802); (e) Articles of heading 4202; (f) Goods of chapter 46; (g) Footwear or parts thereof of chapter 64; (h) Goods of chapter 66 (for example, umbrellas and walking-sticks and parts thereof); (ij) Goods of heading 6808; (k) Imitation jewelry of heading 7117; (l) Goods of section XVI or section XVII (for example, machine parts, cases, covers, cabinets for machines and apparatus and wheelwrights' wares); (m) Goods of section XVIII (for example, clock cases and musical instruments and parts thereof); (n) Parts of firearms (heading 9305); (o) Articles of chapter 94 (for example, furniture, luminaires and lighting fittings, prefabricated buildings); (p) Articles of chapter 95 (for example, toys, games, sports equipment); (q) Articles of chapter 96 (for example, smoking pipes and parts thereof, buttons, pencils, and monopods, bipods, tripods and similar articles) excluding bodies and handles, of wood, for articles of heading 9603; or (r) Articles of chapter 97 (for example, works of art). 2. In this chapter, the expression "densified wood" means wood which has been subjected to chemical or physical treatment (being, in the case of layers bonded together, treatment in excess of that needed to insure a good bond), and which has thereby acquired increased density or hardness together with improved mechanical strength or resistance to chemical or electrical agencies. 3. Headings 4414 to 4421 apply to articles of the respective descriptions of particle board or similar board, fiberboard, laminated wood or densified wood as they apply to such articles of wood. 4. Products of heading 4410, 4411 or 4412 may be worked to form the shapes provided for in respect of the articles of heading 4409, curved, corrugated, perforated, cut or formed to shapes other than square or rectangular or submitted to any other operation provided it does not give them the character of articles of other headings. 5. Heading 4417 does not apply to tools in which the blade, working edge, working surface or other working part is formed by any of the materials specified in note 1 to chapter 82. 6. Subject to note 1 above and except where the context otherwise requires, any reference to "wood" in a heading of this chapter applies also to bamboo and other materials of a woody nature. Harmonized Tariff Schedule of the United States Revision 29 (2025) Annotated for Statistical Reporting Purposes IX 44-2 Subheading Notes 1. For the purposes of subheading 4401.31, the expression "wood pellets" means by-products such as cutter shavings, sawdust or chips, of the mechanical wood processing industry, furniture-making industry or other wood transformation activities, which have been agglomerated either directly by compression or by the addition of a binder in a proportion not exceeding 3 percent by weight. Such pellets are cylindrical, with a diameter not exceeding 25 mm and a length not exceeding 100 mm. 2. For the purposes of subheading 4401.32, the expression "wood briquettes" means by-products such as cutter shavings, sawdust or chips, of the mechanical wood processing industry, furniture making or other wood transformation activities, which have been agglomerated either directly by compression or by the addition of a binder in a proportion not exceeding 3 percent by weight. Such briquettes are in the form of cubiform, polyhedral or cylindrical units with the minimum cross-sectional dimension greater than 25 mm. 3. For the purposes of subheading 4407.13, "S-P-F" refers to wood sourced from mixed stands of spruce, pine and fir where the proportion of each species varies and is unknown. 4. For the purposes of subheading 4407.14, "Hem-fir" refers to wood sourced from mixed stands of Western hemlock and fir where the proportion of each species varies and is unknown. Additional U.S. Notes 1. In this chapter: (a) The term "wood waste" means residual material other than firewood resulting from the processing of wood, including scraps, shavings, sawdust, veneer clippings, chipper rejects and similar small wood residues, as well as larger or coarser solid types of residual wood such as slabs, edgings, cull pieces and veneer log cores; (b) The term "standard wood moldings" means wood moldings worked to a pattern and having the same profile in cross section throughout their length; and (c) The term "surface covered," as applied to the articles of headings 4411 and 4412, means that one or more exterior surfaces of a product have been treated with creosote or other wood preservatives, or with fillers, sealers, waxes, oils, stains, varnishes, paints or enamels, or have been overlaid with paper, fabric, plastics, base metal, or other material. 2. The effectiveness of the proviso to section 304(a)(3)(J) of the Tariff Act of 1930 (19 U.S.C. 1304(a)(3)(J)), to the extent permitted by that section and as provided for in schedule XX to the General Agreement on Tariffs and Trade, is suspended, with the result that sawed lumber and sawed timbers however provided for, telephone, trolley, electric light and telegraph poles of wood and bundles of shingles, other than red cedar shingles, shall not be required to be marked to indicate the country of origin. 3. Heading 4409 includes articles having a repeating design worked along any edge or face. 4. Heading 4418 includes-- (a) drilled or notched lumber studs; and (b) multi-layer assembled flooring panels having a face ply 4 mm or more in thickness. Statistical Note 1. For the purposes of heading 4407, the term "rough" includes wood that has been edged, resawn, crosscut or trimmed to smaller sizes but it does not include wood that has been dressed or surfaced by planing on one or more edges or faces or has been edge-glued or end-glued. Harmonized Tariff Schedule of the United States Revision 29 (2025) Annotated for Statistical Reporting Purposes IX 44-3

Section notes

SECTION IX WOOD AND ARTICLES OF WOOD;WOOD CHARCOAL; CORK AND ARTICLES OF CORK; MANUFACTURES OF STRAW, OF ESPARTO OR OF OTHER PLAITING MATERIALS; BASKETWARE AND WICKERWORK IX-1 Harmonized Tariff Schedule of the United States Revision 29 (2025) Annotated for Statistical Reporting Purposes IX-2 Harmonized Tariff Schedule of the United States Revision 29 (2025) Annotated for Statistical Reporting Purposes

Latest update

Last updated

November 15, 2025

Revised every January & July

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