9403.40.40.00 - Bent-wood furniture
Details
| Field | Value |
|---|---|
| Unit of Quantity | No. |
| General Rate of Duty | Free |
| Special Rate of Duty | N/A |
| Column 2 Rate of Duty | 42.5% |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS category, 9403.40.40.00, specifically encompasses bent-wood furniture designed for use in kitchens. Bent-wood furniture is characterized by its distinctive construction, where wood is heated, steamed, and then bent into curved shapes, often without the need for extensive joinery. This method results in a unique aesthetic and structural integrity, commonly seen in chairs, stools, and tables. The defining characteristic for classification under this heading is the material (wood, shaped through bending) and its intended primary function within a kitchen environment.
At this level, the parent category "Wooden furniture of a kind used in the kitchen" provides the broad context. Within this group, 9403.40.40.00 is distinguished by its specific construction method. It differentiates from other wooden kitchen furniture that might be assembled using traditional joinery techniques, solid wood panels, or other fabrication methods. The "Other" sibling category at this level would likely capture wooden kitchen furniture not specifically defined by the bent-wood construction.
As a leaf node, this classification does not have further subcategories. Therefore, the focus remains on clearly identifying goods that meet the criteria of being made from bent wood and intended for kitchen use. Examples could include bent-wood dining chairs with cushioned seats, bent-wood bar stools, or small bent-wood kitchen tables. Importers and exporters should ensure that the bent-wood construction is the primary method of fabrication for the furniture piece to be correctly classified here.