COMT_HIERARCHY_WHERE is a standard SAP Structure so does not store data like a database table does. It can be used to define the fields of other actual tables or to process "Where-Clause for Hierarchy Selection" Information within sap ABAP programs. This is done by declaring abap internal tables, work areas or database tables based on this Structure. These can then be used to store and process the required data appropriately. i.e. DATA: wa_COMT_HIERARCHY_WHERE TYPE COMT_HIERARCHY_WHERE.
The COMT_HIERARCHY_WHERE table consists of various fields, each holding specific information or linking keys about Where-Clause for Hierarchy Selection data available in SAP. These include WHERE_CONDITION (Where-Clause for Hierarchy Selection)... See below for full list along with technical details, documentation, text table, check tables, foreign key relationships, conversion routines, relevant tcodes and example ABAP select code etc. .