9403.40.90.80 - Other 🖩
Details
| Field | Value |
|---|---|
| Unit of Quantity | No. |
| General Rate of Duty (Column 1 - General) | Free |
| Special Rate of Duty (Column 1 - Special) | N/A |
| Column 2 Rate of Duty | 40% |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS category, 9403.40.90.80, encompasses "Other" wooden furniture of a kind used in the kitchen that does not fall under more specific classifications within the 9403.40.90.00 range. This includes a broad array of kitchen furniture items constructed primarily of wood, which are not explicitly defined as dining tables or cabinets designed for permanent installation. Examples might include freestanding kitchen trolleys, butcher blocks not intended for permanent fixture, open shelving units for kitchen use, or specialized wooden racks.
Distinguishing this category from its siblings, 9403.40.90.40 (Dining tables) and 9403.40.90.60 (Cabinets designed for permanent installation), is crucial for accurate classification. Dining tables are specifically for eating meals, while cabinets designed for permanent installation imply units that are fixed to the building structure. This residual category, therefore, captures wooden kitchen furniture that serves a kitchen function but lacks the defining characteristics of these more narrowly defined sibling categories, focusing on freestanding or easily movable items.
As this classification is a leaf node, there are no further subcategories. Therefore, classification within 9403.40.90.80 relies on the absence of specific features that would place an item into the more specialized categories. The primary material being wood and the intended use within a kitchen environment are the overarching criteria for items falling into this "Other" classification.