Southern Yellow Pine Plywood Panel from Canada
Plywood panel made solely from sheets of coniferous wood, with both outer plies of southern yellow pine (Pinus taeda) and each ply not exceeding 6 mm thick. Not surface-covered or covered only with transparent material that preserves the wood grain. Falls under 4412.39.4039 due to specific southern pine outer ply and lack of opaque covering.
Duty Rate — Canada → United States
68%
Rate breakdown
9903.03.1450%Articles the product of Canada as provided in subdivision (b)(3) of U.S. note 51 to this subchapter
9903.05.2910%Except for products described in headings 9903.05.85–9903.05.93, articles the product of Canada, as provided for in U.S. note 52 to this subchapter
Import Tips
• Verify species certification for southern pines via invoices and mill reports to avoid reclassification
• Ensure no opaque surface coverings; transparent films must not obscure grain per HTS notes
• Comply with Lacey Act declarations for wood species origin to prevent customs holds