Swietenia Mahogany Guitar Body Plywood from Japan
Specialty plywood with Swietenia mahogany face ply, cut to size for electric and acoustic guitar bodies by luthiers. It falls under HTS 4412.51.31.41 as battenboard plywood featuring tropical mahogany outer ply, unsurfaced except for clear grain-preserving coating. Thickness typically 5/8-inch for optimal resonance.
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
• Include end-use statements specifying musical instrument construction to support classification
• Ensure chain-of-custody documentation for CITES compliance on Swietenia shipments
• Beware of reclassification if pre-shaped into guitar contours, which may move to Chapter 92