40mm Spruce Plywood Panel from United States
This is a plywood panel made from multiple thin sheets of spruce wood, each ply not exceeding 6 mm thick, with both outer plies being coniferous spruce. It is not surface-covered or covered only with transparent material that reveals the natural grain. It falls under tariff item 4412.39.00 as other plywood with both outer plies of coniferous wood.
Duty Rate — United States → Canada
50%
Rate breakdown
26SUR5050%United States Surtax Order (2026) — 50% on US products
Import Tips
• Ensure each ply does not exceed 6 mm thickness and that both outer plies are coniferous spruce
• Verify that no opaque surface covering is applied, as this could change classification
• Keep records of the wood species and ply construction for CBSA verification