Southern Yellow Pine Particle Core Underlayment Plywood from United States
Underlayment-grade plywood with Southern Yellow Pine outer plies and a particle board core, designed for flooring applications. The coniferous outer plies and particle board internal layer qualify it under tariff item 4412.99.00 as other laminated wood 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 particle board core is clearly stated in the invoice to support classification
• Verify the Southern Yellow Pine outer plies are not surface-covered
• Work with a customs broker to confirm the tariff classification and duty rate