9403.60.80 - Other

This HTS category, 9403.60.80, serves as a residual classification for "other" wooden furniture not specifically enumerated in preceding subheadings. It encompasses a wide array of wooden furniture items that do not fit into more precise descriptions, such as those for children's confinement or dining. The key criterion for inclusion here is that the furniture is predominantly made of wood and does not have a more specific tariff designation within heading 9403.

Distinguishing this category from its sibling, 9403.60.40 (Bent-wood furniture), is crucial. While both fall under "Other wooden furniture," this classification explicitly excludes furniture manufactured using bent wood techniques. Therefore, items that are primarily constructed from bent wood, regardless of their function, would be classified under 9403.60.40, whereas other wooden furniture assemblies fall under 9403.60.80.

To further refine classification within this broad residual category, several subcategories exist. These subdivisions address specific types of wooden furniture that, while still considered "other" within the broader context of wooden furniture, warrant separate tariff treatment due to their distinct nature and common trade patterns. These include specialized items like play yards and enclosures for confining children (9403.60.80.10), dining tables (9403.60.80.40), and a further "Other" designation for any remaining wooden furniture not covered by these more specific subheadings.