Sanded S-P-F Cabinet Back Plywood from Canada
Thin plywood sheets from S-P-F (spruce-pine-fir) mixed coniferous stands, all plies ≤6mm, fully sanded on one face for use as cabinet backs, with no obscuring surface cover. Qualifies for 4412.39.4062 as other sanded coniferous plywood not further worked.
Duty Rate — Canada → United States
18%
Rate breakdown
9903.05.2910%Section 301 (forced labor) — additional 10% ad valorem on products of Canada
Import Tips
• Reference S-P-F definition from chapter notes in import declarations for mixed species
• Ensure no paint or stain applied, as that would reclassify under surface-covered headings
• Use proper ISPM-15 heat-treated pallets for wood product shipments