In fact there is. There's a table about object's AC and hit point.
For AC:
Cloth/Paper/Rope - 11
Crystal, Glass, Ice - 13
Wood, Bone - 15
Stone - 17
Iron, Steel - 19
Mithral - 21
Adamantine - 23
For HP:
Tiny (bottle, lock) - Fragile item (2 or 1d4), Resilient item (5 or 2d4)
Small (chest...