9403.40.90.40 - Dining tables 🖩

This HTS classification covers dining tables constructed primarily of wood. These tables are specifically designed and intended for use in dining areas, whether in a home or commercial setting. The defining characteristic is their function as a surface for eating meals, often accompanied by seating. Examples include kitchen tables, dining room tables, and breakfast tables, provided they meet the material and functional criteria.

This category is distinct from its sibling HTS code 9403.40.90.60, which pertains to cabinets designed for permanent installation, such as built-in kitchen cabinets or pantry units. Unlike permanent cabinetry, dining tables are generally freestanding and movable furniture. The other sibling category, 9403.40.90.80, encompasses "other" wooden furniture of a kind used in the kitchen that does not fit into the more specific dining table or cabinet classifications.

As this is a leaf node in the HTS structure, there are no further subcategories under 9403.40.90.40. Therefore, the classification of a wooden dining table hinges on its primary function and material composition. Any exceptions or specific interpretations would be guided by general rules of interpretation for the Harmonized System and any specific customs rulings or notes associated with Chapter 94 and heading 9403.