## Common ground
All options refer to work desks, categorized by their primary material.
## Options at a glance
**9403.20 – Made of base metal**
- **Defining trait:** Constructed primarily from steel, iron, or other non-wood, non-plastic metals.
- **Typical examples:** Steel frame desks with laminate tops, adjustable-height metal desks.
- **Best fit when:** The desk has a strong metal structure, often used in offices or industrial settings.
**9403.60 – Made of wood**
- **Defining trait:** Primarily constructed from natural wood or wood-based panels (like MDF or plywood).
- **Typical examples:** Solid oak desks, pine worktables, wooden executive desks.
- **Best fit when:** The desk has a natural wood appearance or is made from wood composites.
**9403.70 – Made of plastic material**
- **Defining trait:** Built mainly from synthetic plastics (e.g., polypropylene, ABS) or plastic-coated materials.
- **Typical examples:** Lightweight plastic desks, modular desk units with plastic components.
- **Best fit when:** The desk is lightweight, often used in schools, temporary offices, or for children.
## Key differences
| Feature | 9403.20 (Base metal) | 9403.60 (Wood) | 9403.70 (Plastic) |
|------------------|------------------------|--------------------|----------------------|
| Material | Steel, iron, alloys | Natural or composite wood | Synthetic plastic |
| Durability | High | Medium to high | Low to medium |
| Weight | Heavy | Medium | Light |
| Common use | Office, industrial | Home, executive | Schools, temporary |
## How to choose
- Is the desk primarily made of steel or iron? → 9403.20
- Does it look like or feel like wood (solid or panel-based)? → 9403.60
- Is it lightweight and made from molded or plastic-coated materials? → 9403.70
## Overlaps & pitfalls
A desk may combine materials (e.g., wooden top with metal frame). In such cases, use the **dominant material**—usually the main structural or visible component. If unclear, prioritize the base material of the desktop surface. No option is inherently more accurate; the choice depends on the primary construction material