9403.10.00.40 - Other 🖩

This HTS category, 9403.10.00.40, encompasses "Other" metal furniture specifically designed for office use, which does not fall under more specific subheadings within the broader category of metal office furniture. This classification is intended for a residual group of metal office furnishings that share the common characteristic of being manufactured primarily from metal and intended for an office environment, but lack the defining features of more specifically enumerated items. Examples include metal display units, certain types of metal shelving not specifically designed as filing cabinets, or other metal furniture components that serve an office function but do not fit within other defined categories.

It is crucial to distinguish this category from its sibling, 9403.10.00.20, which specifically covers filing cabinets. While both fall under metal office furniture, 9403.10.00.20 is reserved for items primarily used for the organized storage and retrieval of documents and files. Therefore, any metal furniture intended for office use that is not primarily a filing cabinet, but rather serves a general storage, display, or functional purpose within an office setting, would be considered under this "Other" classification.

As this is a leaf node in the HTS structure, there are no further subcategories to introduce. Classification within this heading requires careful consideration of the primary function and construction of the metal furniture to ensure it is indeed intended for office use and does not qualify for a more specific HTS classification. When in doubt, referring to the Explanatory Notes to the Harmonized System and rulings from customs authorities is recommended to confirm correct classification.