S-P-F Construction Plywood 15/32 Inch from United States
A 15/32 inch plywood panel made from S-P-F (spruce, pine, fir) mixed coniferous sources, with visible grain and texture. It is classified under tariff item 4412.99.00 as other plywood with both outer plies of coniferous wood, not surface-covered.
Duty Rate — United States → Canada
50%
Rate breakdown
26SUR5050%United States Surtax Order (2026) — 50% on US products
Import Tips
• Ensure the plywood is not surface-covered, as any opaque coating would change classification
• Document the S-P-F species mix as defined in subheading note 3 to support the tariff classification
• Verify if the plywood meets Canadian construction standards (CSA O121 or similar) for the intended use