SPF Spruce-Pine-Fir Sheathing Plywood from Mexico
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 — Mexico → United States
15.1%
Rate breakdown
9903.05.5510%Section 301 (forced labor) — additional 10% ad valorem on products of Mexico
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