As rjk indicated it won't be to code but it can be done.
First option: wiring to allow simultaneous use (dryer & miner)To do that you really need to get some exact measurements.
a) peak current at startup
b) current when running
c) voltage at outlet
d) verify breaker is 40A
You don't need to derate the non-continual load (dryer). So if the dryer pulled 3KW peak you could put 230 * 40 = 9.2KW - 3KW = 6.2 KW of miners on the circuit. It won't be to code though. A 30A (derated to 24A) PDU would work fine. How much you can use depends on the EXACT measurements.
Don't even think about doing this if you don't want to take real measurements. You must know the voltage and current at the outlet. Trying to guestimate it is a good way to waste your time only to find out you don't have the wattage available that you think you do. Maybe your "efficient" dryer might be efficient because it uses more heating coils and recirculates the air so it pulls more not less than another dryer. If you don't want to measure then just stop now.
Second option: switch between dryer & miner.You could install a manual transfer switch so that either the plug for the miners or the plug for the dryer is energized at one time. The switch prevents both from being used simultaneously so you have no overcurrent issues. You would also want to use a PDU to connect all the miners to a single outlet to simplify the wiring. If the miners are set to start after AC loss you would simply turn the switch to "dryer" (miners lose power), use the dryer, then turn the switch to "miners", and the miners power on automatically, boot, and start mining.
You want to make sure the switch has higher rated voltage than the breaker and either load. On edit: you indicated 40A but it may actually be 30A.
http://www.solar-electric.com/miso60amp240.htmlNormally transfer switches are used to switch the source (i.e. utility or generator) but electricity doesn't care about direction. The transfer switch would allow only one to be used at one time.
So currently:
breaker 40A ---(house wiring)---> 40A outlet --(plug & cord)-- dryer
With transfer switch
| ------------> 30A outlet* -------- dryer
|
breaker 40A ---(house wiring)---> transfer switch
|
|------------> 30A outlet* -------- PDU ---------- (miners)
* dryer outlet is actually 120V/240V combined it may be either 3 or 4 wire (4 wire is newer/safer). Miners would be connected to a NEMA L6-30R outlet (30A @ 240V only).
Now nothing you do will make this code compliant but if it were me I would feel better with the transfer switch. No the possibility of pulling >40A through the circuit.Third option:[/u]
Just run a new line to the utility room and install a dedicated outlet.