## Common ground
All options refer to school desks, which are furniture designed for students to sit at and work at during classes.
## Options at a glance
**9403.20 – Made of base metal**
- **Defining trait:** Constructed primarily from metals like steel or iron, often with a rigid, durable structure.
- **Typical examples:** Steel-framed desks with metal legs and metal or laminate tops.
- **Best fit when:** Durability and heavy-duty use in high-traffic environments (e.g., public schools, labs) are priorities.
**9403.60 – Made of wood**
- **Defining trait:** Built from natural wood or wood-based materials like plywood, often with a traditional or aesthetic finish.
- **Typical examples:** Solid oak desks, pine student tables, wooden classroom furniture.
- **Best fit when:** Aesthetic appeal, warmth, or natural material preference is important (e.g., elementary schools, private institutions).
**9403.70 – Made of plastic material**
- **Defining trait:** Constructed from synthetic plastics such as polypropylene or ABS, often lightweight and moldable.
- **Typical examples:** Stackable plastic desks, molded one-piece student tables.
- **Best fit when:** Lightweight design, easy cleaning, cost-effectiveness, or modularity is key (e.g., temporary classrooms, labs, or large-scale installations).
## Key differences
| Feature | 9403.20 (Base metal) | 9403.60 (Wood) | 9403.70 (Plastic) |
|------------------|----------------------|--------------------|-----------------------|
| Material | Steel, iron | Wood, plywood | Plastic (e.g., PP, ABS) |
| Durability | Very high | Moderate to high | Moderate |
| Weight | Heavy | Medium | Light |
| Common use case | Labs, long-term use | Classrooms, homes | Temporary or modular setups |
## How to choose
- Is the desk primarily made of steel or iron? → 9403.20
- Is it made of wood or wood-based material? → 9403.60
- Is it made of molded or lightweight plastic? → 9403.70
## Overlaps & pitfalls
A desk may combine materials (e.g., plastic top with metal frame), but the primary structural material determines the HS Code. If unclear, prioritize the main body material. No option is inherently more correct—choose based on dominant material