Veneer panels (plywood) consisting of 7 plies of Amesclao (non-coniferous) wood, each 2mm thick. The outer plies of the panels are coated with a film of dark brown phenolic resin.

Classification is determined according to GIR 1, CN code 441232 00 for plywood of sheets of wood other than bamboo, each ply not exceeding 6mm thickness, with outer ply of non-coniferous wood, Chapter notes and HS Explanatory Notes to Chapter 44 refer.