9403.10.00 - Metal furniture of a kind used in offices

This HTS category, 9403.10.00, specifically encompasses metal furniture designed for use in office environments. This includes a wide range of items such as metal desks, office chairs, credenzas, filing cabinets, and other storage units that are predominantly constructed from metal and intended for typical office applications. The key distinguishing factor is the intended environment of use and the primary material composition.

When classifying metal furniture, it is crucial to differentiate this category from its siblings. For instance, 9403.20.00 covers "Other metal furniture," which generally refers to metal furniture not specifically designated for office use, such as furniture for workshops, laboratories, or other non-office settings, or even general-purpose metal furniture that doesn't fit into a more specific office classification. Similarly, categories like 9403.30 and its subheadings deal with wooden furniture of a kind used in offices, highlighting the importance of material as a primary classification criterion.

Within 9403.10.00, further subdivisions exist to provide more granular classification. The subcategories, such as 9403.10.00.20 for filing cabinets and 9403.10.00.40 for "Other" metal office furniture, allow for a more precise identification of the specific type of metal office furniture being imported or exported. This detailed breakdown aids in accurate duty assessment and trade statistics.