Sanded S-P-F Cabinet Back Plywood from Japan
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 — Japan → United States
12.5%
Rate breakdown
9903.05.4912.5%Except for products described in headings 9903.05.85–9903.05.92, articles the product of Japan, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 12.5 percent, as provided for in U.S. note 52 to this subchapter
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