Victorian Etageres generally date from the last quarter of the 19th Century and generally tend to be a mix of Rococo & Renaissance Revival styles, the later examples post dating 1890 often in the Art Nouveau style. These were mass produced throughout the Eastern USA and Canada during this period in a wide range of quality for use to display decorative arts and porcelain. This one is a late Victorian example in the Art Nouveau style, dating Circa 1900.
Most mid range priced examples like this one were produced in walnut or mahogany, lower end pieces were made in lesser hardwoods such as maple, birch or basswood and stained to resemble walnut or mahogany. The grain pattern and color of this one indicates it's most likely a mix of mahogany and maple with a mahogany dye stain. In the current market comparable Victorian Etageres sell at auction in the $300.00- $400.00 range.