4409.22.90.30 - Ipé (Tabebuia spp. or Handroanthus spp.), also known as Tahibo or Taheebo, LaPacho or Lapacho, Brazilian walnut and Patagonian walnut

This HTS classification, 4409.22.90.30, specifically covers continuously shaped wood of tropical origin, falling under the broader category of "Other" nonconiferous woods. The defining characteristic of this subcategory is the timber species included: Ipé (scientifically identified as *Tabebuia* spp. or *Handroanthus* spp.), also commonly known by trade names such as Tahibo, Taheebo, LaPacho, Lapacho, Brazilian walnut, and Patagonian walnut. These woods are recognized for their exceptional hardness, durability, and natural resistance to decay and insects, making them highly sought after for applications requiring robust performance.

Distinguishing this code from its siblings, 4409.22.90.30 is precisely for Ipé wood. For instance, while 4409.22.90.20 covers Cumaru, and 4409.22.90.60 includes Padauk or Narra, this specific code isolates Ipé to ensure accurate tariff application for importers and exporters dealing with this distinct tropical hardwood. The "Other" designation at this level indicates that Ipé does not fall into any more specific sub-classifications within the broader "Other" category for tropical woods.

As this is a leaf node within the HTS, there are no further subcategories. Classification under 4409.22.90.30 therefore relies entirely on the positive identification of the wood as Ipé (from *Tabebuia* or *Handroanthus* species) and its continuous shaping, whether planed, sanded, or end-jointed, along its edges, ends, or faces. Importers must ensure that documentation and the physical characteristics of the imported wood align with the common and scientific names associated with Ipé to maintain compliance.