The table and chair are miscellaneous items in Happy Wheels. The table was released in the original release of Happy Wheels in the first version of the game, but the chair was released in V1.37 (May 6th, 2011). The chair is very fragile, whereas the table is much more durable. These items are usually just used as scenery, although they are sometimes used in WWE levels as something to slam an NPC down onto. They are listed separately in the Level Editor, as they are not a single item. Both the table and chair are wooden. When you break the table, it makes the same sound as when you break a crate in Crash Bandicoot.
When the table or chair breaks, it does not release any particles, even if the "maximum particles" setting is set to at least 1.