8421.91.40.00 - Furniture designed to receive the clothes-dryers of subheading 8421.12

This HTS classification, 8421.91.40.00, specifically covers furniture designed to house or support clothes dryers classified under subheading 8421.12. These items are essentially cabinetry, stands, or other structural elements intended to accommodate and integrate domestic clothes-drying appliances. The focus here is on the furniture component itself, rather than the drying machinery it is designed to hold. Examples might include pre-fabricated cabinets for built-in dryers or sturdy stands that elevate a dryer for ergonomic access.

It is important to distinguish this category from its sibling, 8421.91.20.00, which covers drying chambers for clothes dryers and other parts of dryers that incorporate these chambers. While 8421.91.40.00 pertains to the external furniture or housing, 8421.91.20.00 focuses on internal functional components of the dryer itself, such as the drum or the cabinet structure directly enclosing the drying mechanism. The key differentiator is whether the item is the enclosure or structural support for the dryer, or a functional part of the dryer's operation.

As a leaf node, this classification does not have further subcategories. Therefore, classification into 8421.91.40.00 is final for furniture specifically constructed or intended to receive the clothes-dryers of subheading 8421.12. When classifying, consider the primary intended use of the furniture. If the furniture is solely designed for this specific purpose and its construction reflects this, it will fall under this heading. General-purpose furniture, even if it could accommodate a dryer, would likely be classified elsewhere based on its own characteristics.