SPF Spruce-Pine-Fir Sheathing Plywood from Japan
Sheathing plywood with SPF (spruce-pine-fir) outer plies as defined in HTS notes for mixed coniferous stands, waterproof glued for exterior use. HTS 4412.99.91.00 as other plywood, standard 4x8x1/2 inch panels for wall bracing.
Duty Rate — Japan → United States
12.5%
Rate breakdown
9903.05.4912.5%Section 301 (forced labor) — Japan (col1 rate < 12.5 percent): MFN < 12.5% → total duty capped at 12.5%
Import Tips
• SPF mixed species per 4407.13 note applies; no need for exact proportions
• Sheathing 'S' stamp and exposure 'X' rating must be documented
• ISPM 15 heat treatment for pallets carrying plywood prevents quarantine