9403.30 - Wooden furniture of a kind used in offices:

This category, HTS 9403.30, specifically encompasses wooden furniture designed and intended for use in an office environment. This includes a wide array of items such as desks, office chairs (when predominantly made of wood), filing cabinets, bookcases, credenzas, and conference tables that are primarily constructed from wood. The key defining characteristic is the material (wood) and the intended application (office use).

Distinguishing 9403.30 from its siblings, note that 9403.10.00 and 9403.20.00 cover metal office furniture, while 9403.40 and 9403.50 classify wooden furniture for kitchen and bedroom use, respectively. Furthermore, 9403.60 addresses other wooden furniture not specifically allocated to office, kitchen, or bedroom. This HTS code is therefore exclusive to wooden furnishings fulfilling an office function.

Within 9403.30, further subclassification exists to refine the scope. The subcategory 9403.30.40.00 pertains specifically to bent-wood furniture, a distinct manufacturing process that results in curved wooden components. The remaining items fall under the broader "Other" designation, 9403.30.80, encompassing all other wooden office furniture not meeting the specific criteria for bent-wood construction. This tiered approach allows for greater precision in tariff classification.