9403.40 - Wooden furniture of a kind used in the kitchen:

This category, HTS 9403.40, specifically covers wooden furniture designed for use in kitchens. This includes a broad range of items such as kitchen cabinets, cupboards, tables, chairs, and other freestanding or built-in furniture where the primary material is wood and the intended application is within a kitchen environment. The key distinguishing factor is the material (wood) and the specific functional purpose (kitchen use).

It's crucial to differentiate this category from its siblings. For instance, HTS 9403.30 also pertains to wooden furniture but is exclusively for office use, whereas 9403.50 focuses on wooden furniture for the bedroom. Similarly, metal furniture categories (9403.10 and 9403.20) are excluded, highlighting the importance of both material composition and intended room of placement.

Within HTS 9403.40, the subcategories further refine the classification. While "Bent-wood furniture" (9403.40.40.00) is a specific carve-out, the "Other" designation serves as a residual category for all other wooden kitchen furniture not otherwise specified. This structure allows for detailed classification of various wooden kitchen furniture types based on their construction and specific design features.