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Then is a layer on top of the API is not?

The typings project is not a layer at all and consists of no code as <@U8CT0V220> mentioned. If you're interested just read up on TypeScript and _declaration files_. In contrast. NFT *is* a layer, but is also strongly typed.

(indeed, NFT uses the `netsuite-types` project as a dependency for type definitions of the native api)