4409.22.05.20 - Ipé (Tabebuia spp. or Handroanthus spp.), also known as Tahibo or Taheebo, LaPacho or Lapacho, Brazilian walnut, and Patagonian walnut

This HTS category, 4409.22.05.20, specifically classifies Ipé wood. Ipé, also recognized by various common names such as Tahibo, Taheebo, LaPacho, Brazilian walnut, and Patagonian walnut, is a tropical hardwood known for its exceptional density, durability, and rich coloring. Within this classification, the wood must be continuously shaped along any of its ends, whether or not it is also shaped along its edges or faces, and may be planed, sanded, or end-jointed. This particular subcategory is dedicated solely to Ipé, distinguishing it from other tropical hardwoods.

Unlike sibling categories such as Jatoba (4409.22.05.15), Santos mahogany (4409.22.05.35), and Cumaru (4409.22.05.45), which represent distinct tropical wood species with their own unique characteristics and common names, this code is precisely designated for Ipé. The classification hinges on the identification of the wood species by its scientific botanical names (Tabebuia spp. or Handroanthus spp.) or its widely accepted common names. As this is a leaf node, there are no further subdivisions. The classification decision for this item rests on confirming the material is indeed Ipé and that it meets the shaping and finishing requirements outlined in the parent category.