This is turn of the 20th century bonnet top highboy furniture piece made in the 18th century Chippendale style. The wood in the images appears to be cherry. The joinery at the corner of the drawers indicates the age as being from about 1900 and not an original Federalist era piece. Chippendale Revival and Federalist Revival style furniture is common and still popular today. The estimate is based on actual past recorded auction sales of comparables.