Particle Board Core Oak Veneer Plywood from Canada
Plywood panel consisting of a core made from particle board with outer plies of nonconiferous oak veneer, used for cabinetry and furniture construction. It falls under HTS 4412.92.07.00 because it contains at least one layer of particle board and has at least one outer ply of nonconiferous wood. This classification distinguishes it from pure plywood without particle board layers.
Duty Rate — Canada → United States
60%
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 the exact composition via lab testing to confirm particle board layer presence and nonconiferous outer ply
• Provide detailed invoices specifying layer materials, thicknesses, and wood species for CBP review
• Avoid misclassification as pure plywood (4412.29) by documenting particle board content clearly