9403.60.80.40 - Dining tables 🖩
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, 9403.60.80.40, specifically classifies dining tables. These are tables designed and primarily intended for use in eating meals. This includes a wide variety of styles, materials (though the parent category dictates "other wooden furniture"), and sizes, from small kitchen tables to large formal dining tables. The key defining characteristic is their functional purpose for dining.
Distinguishing this category from its sibling, 9403.60.80.10 (Play yards and other enclosures for confining children), is straightforward. While both fall under "Other wooden furniture," dining tables are unequivocally furniture for eating, whereas play yards are designed for child safety and containment. The term "Other" at this level signifies that these are not specific types of furniture covered elsewhere in the Harmonized System, but rather items that fit the broader description of wooden furniture with a primary dining function.
As this is a leaf node, there are no further subcategories. Classification decisions within this HTS code will therefore focus on ensuring the item is indeed a table, and its primary intended use is for dining, aligning with the established "other wooden furniture" classification context. Items that do not meet the definition of a dining table, or have a primary function other than dining, would be classified elsewhere.