9706.10.00.40 - Furniture

This HTS classification covers furniture that is over 250 years old. To qualify for this category, an item must be recognized as furniture, meaning it is designed for and used in furnishing a dwelling, building, or other space, such as chairs, tables, beds, cabinets, and desks. The defining characteristic for inclusion here is its antiquity, specifically exceeding 250 years from the date of importation.

Distinguishing this category from its siblings is crucial for accurate classification. While 9706.10.00.20 is designated for silverware, and 9706.10.00.60 encompasses all other antiques exceeding 250 years not otherwise specified, this particular code is exclusively for furniture. Therefore, items that are antique silverware, even if over 250 years old, would not be classified here. Similarly, other antique objects like statuary or books, even if made before the 17th century, would fall under the "Other" category (9706.10.00.60) if they are not furniture.

As this is a leaf node within the HTS structure, there are no further subdivisions under 9706.10.00.40. Classification at this level is determined solely by the item's function as furniture and its age exceeding 250 years. Potential classification challenges may arise in authenticating the age of the furniture and ensuring its primary purpose is indeed functional furnishing, rather than purely decorative or sculptural.