Mahogany Face Baltic Birch Plywood from China
Baltic birch core plywood (Betula spp.) topped with Khaya mahogany face veneer ply, all plies ≤6mm, finished with clear conversion varnish. Used for fine furniture and millwork. Classified 4412.34.32.55 for the mahogany face on otherwise nonconiferous plywood construction.
Duty Rate — China → United States
45.5%
Rate breakdown
9903.88.0325%Except as provided in headings 9903.88.13, 9903.88.18, 9903.88.33, 9903.88.34, 9903.88.35, 9903.88.36, 9903.88.37, 9903.88.38, 9903.88.40, 9903.88.41, 9903.88.43, 9903.88.45, 9903.88.46, 9903.88.48, 9903.88.56, 9903.88.64, 9903.88.66, 9903.88.67, 9903.88.68, or 9903.88.69, articles the product of China, as provided for in U.S. note 20(e) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(f)
9903.05.3112.5%Section 301 (forced labor) — additional 12.5% ad valorem on products of China
Import Tips
• Baltic birch cores common but mahogany face determines tariff—document both materials accurately
• Test surface covering transparency; must show mahogany grain or risks 4412.39 classification
• Include production records showing plywood assembly from ≤6mm wood sheets exclusively