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How is birch-faced poplar plywood with an opaque phenolic resin coating classified?

May 2024 examClassificationQuestion 26 of 80

What is the CLASSIFICATION of the following plywood panel? The plywood panel measures 4’ (1.22m) wide x 8’ (2.44m) long x 18mm in thickness, and has 13 wood plies (sheets of wood), each measuring approximately 1.38mm in thickness. The panel has a face ply and back ply (collectively, the “outer plies”) of birch wood (Betula spp., a non- tropical, nonconiferous wood) and the remaining plies are poplar wood (Populus spp., a non-tropical, nonconiferous wood). Both the face and back plies are surface-covered with opaque phenolic resin - a wood sealer - which fully obscures the grain of the wood it covers.

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CBP answer key: Answer D · HTSUS 4412.33.5700; General Rule of Interpretation 1; Additional US Note 1(c) to Chapter 44Source: CBP past exams ↗