4407.29.02.40 - Andiroba (Carapa guianensis and C. procera), Padauk (Pterocarpus spp.), also known as Padouk

This HTS category, 4407.29.02.40, specifically classifies wood of tropical origin that has been sawn or chipped lengthwise, sliced, or peeled, and has a thickness exceeding 6 millimeters. Importantly, these woods may have undergone further processing such as planing, sanding, or end-jointing. The defining characteristic of this subheading is the species of tropical wood included, namely Andiroba (scientifically identified as *Carapa guianensis* and *C. procera*) and Padauk (*Pterocarpus spp.*), also commonly known as Padouk.

This category is distinct from its sibling entries, which cover other specific types of tropical wood within the same broad classification of sawn or chipped timber. For instance, while this entry focuses on Andiroba and Padauk, sibling categories like 4407.29.02.06 cover Acajou d'Afrique, and 4407.29.02.20 covers Ipé. The precise botanical identification and common names are crucial for differentiating between these closely related subheadings.

As a leaf node in the HTS structure, this category does not have further subdivisions. Therefore, classification under 4407.29.02.40 is final once the wood meets the criteria for being sawn, chipped, sliced, or peeled, exceeds 6mm in thickness, is of tropical origin, and is specifically identified as Andiroba or Padauk. This specificity ensures accurate duty assessment and trade statistics for these particular timber types.