HS Code for Plywood

Plywood classification within the Harmonized System is found in Chapter 44, heading 4412. This heading is structured hierarchically based on the composition of the outer plies and the core material. Subheading 4412.99 serves as a residual category for plywood that does not meet the specific criteria of the preceding subheadings. Specifically, it often covers plywood where both outer plies are made of coniferous wood (softwood) and the core is not made of bamboo or other specified non-coniferous materials. To be classified as plywood under 4412, the product must consist of at least three layers of wood glued together, with the grain of adjacent layers usually placed at right angles. The 4412.99 code is used when the wood species involved are not tropical or specific hardwoods like oak or maple. This classification requires a detailed breakdown of the wood species used in every layer of the panel to ensure it does not fall into a more specific protected species category.

Products Included

• Softwood plywood (e.g., pine or spruce)
• Coniferous plywood panels for construction
• Structural plywood with coniferous faces
• Multi-layered wood panels with softwood outer plies

Common Misclassification

Plywood is often misclassified under 4412.31, 4412.33, or 4412.34. These codes are reserved for plywood with at least one outer ply of tropical wood or specific non-coniferous (hardwood) species. If a panel has a birch or oak face, it cannot be 4412.99. Additionally, veneered panels that have a core of particle board or MDF are classified under different subheadings within 4412, such as 4412.94 (blockboard).

FAQ

What is the HS code for pine plywood?

Pine plywood, assuming both outer plies are pine and it doesn't contain tropical wood, is typically classified under 4412.99.

What defines plywood under this code?

It must have at least three layers of wood sheets glued together, with the outer plies being coniferous wood.