4407.29.02.20 - Ipé (Tabebuia spp. or Handroanthus spp.), also known as Tahibo or Taheebo, LaPacho or Lapacho, Brazilian walnut and Patagonian walnut

This HTS classification, 4407.29.02.20, specifically identifies sawn, chipped, sliced, or peeled wood of Ipé (Tabebuia spp. or Handroanthus spp.). This includes varieties commonly known by trade names such as Tahibo, Taheebo, LaPacho, Lapacho, Brazilian walnut, and Patagonian walnut. The wood in this category has a thickness exceeding 6 millimeters and is further processed to include planing, sanding, or end-jointing. It falls under the broader category of "Other tropical wood" within the framework of wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6 mm.

This specific classification distinguishes Ipé from other tropical hardwoods listed at the same level, such as Acajou d'Afrique (African mahogany), Anigre, Keruing, Andiroba, Padauk, and Cedro (Spanish Cedar). Each of these sibling categories represents distinct botanical species or groups of species, with unique wood characteristics, origins, and common trade names that necessitate separate tariff treatment. The defining characteristic for this node is the precise identification of Ipé and its associated market names.

As this is a leaf node within the HTS structure, there are no further subdivisions. The classification is considered final for Ipé wood meeting the specified processing and thickness criteria. Therefore, any shipment of Ipé lumber meeting these specifications would be classified under this HTS code, requiring careful verification of the species and its processed state to ensure accurate customs declarations.