9403.60 - Other wooden furniture:

HTS code 9403.60 encompasses "Other wooden furniture," serving as a residual category for wooden furniture not specifically classified under more precise headings within Chapter 94. This broad classification applies to a wide array of wooden furniture intended for various domestic, commercial, or institutional uses, provided they do not fall into the more specialized categories for office, kitchen, or bedroom wooden furniture. Key classification considerations here include the material composition (predominantly wood) and the general function as furniture, distinguishing it from items like wooden building components or decorative objects.

This category differentiates itself from sibling HTS codes such as 9403.30 (wooden furniture of a kind used in offices), 9403.40 (wooden furniture of a kind used in the kitchen), and 9403.50 (wooden furniture of a kind used in the bedroom). Unlike these more specific classifications, 9403.60 is for wooden furniture whose primary purpose or design does not align with these specialized uses. For instance, a wooden dining room table would likely fall under 9403.60, whereas a wooden desk specifically designed for office work would be classified under 9403.30.

The subcategories under 9403.60 provide further refinement. The heading 9403.60.40.00 specifically addresses "Bent-wood furniture," identifying items manufactured using wood that has been shaped through bending. The remaining entries under 9403.60.80, categorized as "Other," cover all other wooden furniture that does not meet the specific criteria for bent-wood furniture and is not otherwise specified in a more exclusive heading. This structure allows for the detailed and accurate classification of diverse wooden furniture products.