9403.40.60.00 - Designed for motor vehicle use

This HTS subheading, 9403.40.60.00, specifically classifies wooden furniture designed for use within motor vehicles. This includes items such as built-in cabinetry, shelving units, or custom-fitted furniture components that are intended to be integrated into the interior of cars, trucks, buses, or other automotive vehicles. The key defining characteristic is the intended application and design features that make the furniture suitable for the unique spatial and functional requirements of a motor vehicle environment.

Distinguishing this category from its sibling, 9403.40.90 (Other), is crucial. While the sibling category encompasses all other wooden furniture not specifically classified elsewhere within the 9403.40 group, this subheading is narrowly focused on the automotive sector. Therefore, general-purpose wooden kitchen cabinets, for example, would fall under a different classification than bespoke wooden storage solutions engineered for a camper van or a commercial truck's cab.

As this is a leaf node in the HTS classification structure, there are no further subcategories. Classification at this level relies on a thorough assessment of the furniture's intended use and design. Importers must ensure that the goods are indeed manufactured and marketed for integration into motor vehicles to correctly apply this subheading. This distinction is vital for accurate duty assessment and trade compliance.