9706.90.00.40 - Furniture

HTS Code 9706.90.00.40 specifically classifies "Furniture" that falls under the broader category of antiques exceeding 100 years of age. This category encompasses a wide array of antique furniture items, including but not limited to chairs, tables, cabinets, beds, and desks, provided they meet the age requirement stipulated by Chapter 97. The defining characteristic for inclusion here is that the furniture is genuinely antique, demonstrating significant age and historical or artistic merit, and has been classified as such by customs authorities.

This classification is distinct from its siblings, "Silverware" (9706.90.00.20) and "Other" (9706.90.00.60). While all items within 9706.90.00 are antiques over 100 years old, 9706.90.00.40 is exclusively for antique furniture. "Silverware" would pertain to antique items made primarily of silver, such as tableware or decorative objects. The "Other" category serves as a residual for any antique items exceeding 100 years that do not fit into the more specific classifications like furniture or silverware.

As this is a leaf node in the HTS classification, there are no further subcategories under 9706.90.00.40. Therefore, the classification relies on the established criteria for antique furniture. Importers and exporters should ensure that the furniture being declared possesses sufficient evidence of its age (e.g., documentation, provenance, expert appraisal) and that its primary nature is that of furniture, rather than being a mere component of another article or a decorative item not intended for furniture use.