9403.20.00.40 - Mattress bases with legs, not foldable, having the characteristics of a stationary (not mechanically adjustable) bed frame, of a width exceeding 91.44 cm, of a length exceeding 184.15 cm and of a depth exceeding 8.89 cm

This HTS classification, **9403.20.00.40**, specifically covers mattress bases that are not foldable and do not possess mechanical adjustability. These bases are designed to function as stationary bed frames and must meet specific dimensional criteria: a width exceeding 91.44 cm, a length exceeding 184.15 cm, and a depth exceeding 8.89 cm. The presence of legs is a defining characteristic of products within this subheading.

It is crucial to distinguish this category from its siblings. For instance, it does not include foldable mattress foundations, regardless of whether they are mechanically adjustable (covered under a separate subheading). Furthermore, this subheading excludes specialized children's furniture such as cribs, toddler beds, bassinets, and cradles (9403.20.00.16 and 9403.20.00.17). It also differs from mechanically adjustable bed or mattress bases that exceed the specified dimensions (9403.20.00.35). Products falling under the "Other" metal furniture category (9403.20.00.50) would be those that do not fit any more specific classification within the 9403.20.00 subheadings.

As this is a leaf node within the HTS structure, there are no further subcategories. Classification under 9403.20.00.40 is therefore determined solely by meeting the precise requirements outlined in its description, focusing on the material (metal), non-foldable and non-mechanically adjustable nature, the presence of legs, and the specified dimensions.