HS code · 4-digit heading

HS Code 44.12 – Plywood, veneered panels and similar laminated wood

What HS 44.12 covers

HS Code 4412 encompasses Plywood, veneered panels, and similar laminated wood. This heading is pivotal for a wide array of engineered wood products characterized by their layered construction. Plywood, the most common product here, consists of three or more thin layers of wood veneer, or 'plies,' glued together, with adjacent layers typically having their wood grain rotated up to 90 degrees to enhance strength, stability, and resistance to warping. Veneered panels, on the other hand, usually involve a thin layer of decorative veneer applied to a core of less expensive wood, particle board, or MDF. For importers, exporters, and trade compliance professionals, accurate classification under 4412 is essential for determining correct tariff rates, complying with timber legality regulations (e.g., Lacey Act in the US, EUTR in the EU), and navigating import restrictions or quotas. The scope of this heading also includes blockboard, laminboard, and cellular wood panels, all sharing the common characteristic of being laminated wood products. These materials are fundamental to construction, furniture manufacturing, boat building, and vehicle interiors due to their high strength-to-weight ratio and dimensional stability. Understanding the specific type of plywood (e.g., structural, marine-grade, decorative hardwood) and its country of origin is crucial, as this can significantly impact duties, environmental certifications, and market access. This heading represents a cornerstone of global wood product trade, offering diverse solutions for various industrial and consumer applications.

Covers
  • Softwood plywood
  • Hardwood plywood
  • Marine plywood
  • Structural plywood
  • Birch plywood
  • Oak veneered panels
  • Walnut veneered panels
  • Blockboard
  • Laminboard
  • Cellular wood panels
  • Film-faced plywood
  • Anti-slip plywood
  • Fire-retardant plywood
  • Moisture-resistant plywood
  • Flexible plywood
  • Aircraft-grade plywood
  • Bamboo plywood
  • Plywood for concrete formwork
  • Plywood for furniture backs
  • Plywood for subflooring
  • Plywood for wall sheathing
  • Plywood for boat building
  • Plywood for vehicle interiors
  • Decorative plywood
  • Composite plywood with non-wood layers.
Examples

A large construction distributor in the United States imports structural softwood plywood from Brazil and Chile for use in residential and commercial building projects, often subject to specific anti-dumping duties. A high-end furniture manufacturer in Italy sources decorative oak veneered panels from China and Indonesia to create luxurious furniture pieces, navigating complex EU import regulations for timber products. A Japanese boat builder imports marine-grade plywood from Malaysia and Finland, requiring stringent quality certifications and adherence to specific environmental standards for sustainable sourcing.

Subheadings under 44.12 14

4412.10Plywood, veneered panels and similar laminated wood; of bamboo4412.31Plywood; consisting only of sheets of wood (not bamboo), each ply 6mm or thinner, with at least one outer ply of tropical wood4412.33Plywood; with sheets of wood only; not bamboo; each ply 6mm or less, with at least one outer ply of alder, ash, beech, birch, cherry, chestnut, elm, eucalyptus, hickory, horse chestnut, lime, maple, oak, plane, poplar, aspen, robinia, tulipwood or walnut4412.34Plywood; consisting only of sheets of wood (not bamboo), each ply 6mm or thinner, with at least one outer ply of non-coniferous wood not listed in subheading 4412.334412.39Plywood; consisting only of sheets of wood (not bamboo), each ply 6mm or thinner, with both outer plies of coniferous wood4412.41Plywood, veneered panels and similar laminated wood; laminated veneered lumber (LVL); with at least one outer ply of tropical wood4412.42Laminated veneered lumber (LVL); with at least one outer ply of non-coniferous wood4412.49Laminated veneered lumber (LVL); with both outer plies of coniferous wood4412.51Blockboard, laminboard and battenboard; with at least one outer layer of tropical wood4412.52Blockboard, laminboard and battenboard; with at least one outer ply of non-coniferous wood, (not containing particle board)4412.59Blockboard, laminboard and battenboard; with both outer plies of coniferous wood4412.91Plywood; n.e.c. in heading 4412, with at least one outer ply of tropical wood4412.92Plywood; n.e.c. in heading 4412, with at least one outer ply of non-coniferous wood4412.99Plywood; n.e.c. in heading 4412, with both outer plies of coniferous wood

Codes often confused with 44.12

Common mistake. Common misclassification mistakes for 4412 involve confusing plywood with other panel products like OSB or particle board (4410) or fibreboard (4411). The key differentiator for 4412 is the 'layered veneer' construction. OSB uses oriented strands, particle board uses small particles, and fibreboard uses wood fibers. Another error is classifying veneered panels as simply 'veneers' (4408) if the core material is substantial, or as finished furniture components (Chapter 94) if they are merely cut to size but not assembled. The presence of a laminated structure with a core is critical for 4412.

Top exporters and importers of HS code 4412, 2025

In 2025, the largest exporter of HS code 4412 in UN Comtrade data was China, with 29% of world exports; the largest importer in UN Comtrade data was the United States, with 21% of world imports. Countries that did not report 2025 data are estimated from partner records, which can understate them.

Top exporters 2025 · share of world exports

  1. 1 China $5.2B
  2. 2 Indonesia $1.7B
  3. 3 Vietnam* ~$1.4B

World total: $17.6B Reported figures on UN Comtrade ↗

Top importers 2025 · share of world imports

  1. 1 United States $3.5B
  2. 2 Japan $1.1B
  3. 3 Germany $1.0B

World total: $17.0B Reported figures on UN Comtrade ↗

How these figures are built

109 countries reported 2025 trade to UN Comtrade in HS 2022, and their own totals are used. Countries marked * did not, so their figures add up what other countries recorded trading with them, and their exports are valued at buyers' CIF prices. Those estimates miss trade with other non-reporting countries, so they can be low, and a non-reporting country can rank higher than shown or be missing from the list. World totals add both and leave out trade between two non-reporting countries. Figures are in current US dollars; reported imports are mostly valued CIF and exports FOB, and exports include re-exports. The UN Comtrade links show the underlying records; they can also list a few reporters left out here (regional groups and older HS editions).

Source: UN Comtrade (United Nations Statistics Division), 2025 annual data.

EU Regulatory Requirements

This product category is subject to the EU Deforestation Regulation (EUDR). Importers must provide due diligence statements proving the product was not produced on deforested land after December 31, 2020.

This product is covered by the EU Timber Regulation (EUTR), requiring operators to exercise due diligence to minimize the risk of placing illegally harvested timber on the EU market.

Questions about HS 44.12

What is HS code 4412?

HS code 4412 is a 4-digit heading in the Harmonized System that covers: Plywood, veneered panels and similar laminated wood. HS Code 4412 encompasses Plywood, veneered panels, and similar laminated wood. This heading is pivotal for a wide array of engineered wood products characterized by their layered construction. Plywood, the most common product here, consists of three or more thin layers of wood veneer, or 'plies,' glued together, with adjacent layers typically having their wood grain rotated up to 90 degrees to enhance strength, stability, and resistance to warping. Veneered panels, on the other hand, usually involve a thin layer of decorative veneer applied to a core of less expensive wood, particle board, or MDF. For importers, exporters, and trade compliance professionals, accurate classification under 4412 is essential for determining correct tariff rates, complying with timber legality regulations (e.g., Lacey Act in the US, EUTR in the EU), and navigating import restrictions or quotas. The scope of this heading also includes blockboard, laminboard, and cellular wood panels, all sharing the common characteristic of being laminated wood products. These materials are fundamental to construction, furniture manufacturing, boat building, and vehicle interiors due to their high strength-to-weight ratio and dimensional stability. Understanding the specific type of plywood (e.g., structural, marine-grade, decorative hardwood) and its country of origin is crucial, as this can significantly impact duties, environmental certifications, and market access. This heading represents a cornerstone of global wood product trade, offering diverse solutions for various industrial and consumer applications.

What products fall under HS code 4412?

Softwood plywood, hardwood plywood, marine plywood, structural plywood, birch plywood, oak veneered panels, walnut veneered panels, blockboard, laminboard, cellular wood panels, film-faced plywood, anti-slip plywood, fire-retardant plywood, moisture-resistant plywood, flexible plywood, aircraft-grade plywood, bamboo plywood, plywood for concrete formwork, plywood for furniture backs, plywood for subflooring, plywood for wall sheathing, plywood for boat building, plywood for vehicle interiors, decorative plywood, composite plywood with non-wood layers.

What are common misclassifications for HS code 4412?

Common misclassification mistakes for 4412 involve confusing plywood with other panel products like OSB or particle board (4410) or fibreboard (4411). The key differentiator for 4412 is the 'layered veneer' construction. OSB uses oriented strands, particle board uses small particles, and fibreboard uses wood fibers. Another error is classifying veneered panels as simply 'veneers' (4408) if the core material is substantial, or as finished furniture components (Chapter 94) if they are merely cut to size but not assembled. The presence of a laminated structure with a core is critical for 4412.

Which countries are the top exporters of goods under HS code 4412?

In 2025, the top exporters of HS code 4412 in UN Comtrade data were China ($5.2B, 29% of world exports), Indonesia ($1.7B) and Vietnam (about $1.4B). World exports came to about $17.6B, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.

Which countries are the top importers of goods under HS code 4412?

In 2025, the top importers of HS code 4412 in UN Comtrade data were the United States ($3.5B, 21% of world imports), Japan ($1.1B) and Germany ($1.0B). World imports came to about $17.0B, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.

How is HS code 4412 structured?

HS code 4412 is a 4-digit heading under Chapter 44 of the Harmonized System. The first 2 digits (44) identify the chapter, and digits 3-4 (12) specify the heading. This code contains multiple 6-digit subheadings for precise product classification.