For work meetings, holiday gatherings, potlucks, graduation parties, and just about any other event you can think of, the Lifetime 96 in. Commercial Nesting Stacking Rectangular Folding Banquet Table is an easy option for accommodating extra guests. The folding design is especially handy because multiple tables can be stacked up in the basement or garage when they're not needed. The folding legs are made of high strength low alloy (HSLA) steel with a powder-coated finish and the tabletop is made from UV-protected polyethylene plastic. Each table is designed to be sturdy enough for residential and commercial use.