Scots Pine Underlayment Plywood from United States
This is smooth underlayment plywood from Scots pine veneers not exceeding 6 mm thick, with coniferous outer plies and a clear factory sand and seal. It is designed for flooring substructure. 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 the seal is transparent and does not obscure the grain
• Verify all plies are coniferous and 6 mm or less
• Provide documentation of the wood species for CBSA