The technical answer to your question is quite simple, but I'd like to put a few questions in front.
1. Is your inheritance structure appropriate?
Extending a data or business layer class to get a web tier class is a little bit unusual. The solution alternatives I know allow
- either to work with the business domain object directly from the web tier, in which case you wouldn't have to define another user class for the web tier,
- or transfer data between the business and web tier via data transfer objects (DTO). These DTOs are generally not defined by extending the business layer class, which would make all business layer functionality available on the web tier, but they are pure data objects tailored to the needs of a particular web view.
I don't know the web framework you're using, and your general architecture, but I suggest to check whether one of the solutions sketched above is viable for you.
In case you still need this inheritance, no matter in which tier(s), the next question is
2. Will the instances of UserViewValue be persisted?
If they aren't, don't bother to make the subclass known to Hibernate. The only benefit for defining a non-persistable class in H I can think of might be if you have a strict rule to generate all your POJOs from hbm.cfg files.
If they are, the next question is
3. Will the additional attributes of UserViewValue be persisted?
Your mapping example suggests you don't want them to be. If that's true, don't bother to make the subclass known to H, see above. If you want them to, the discriminator game has to be played, which answers your original question
4. How are subclasses mapped?
Code:
<class name="User" table="USERS"
discriminator-value="User">
... id and properties as you gave them
<discriminator column="DISC" type="string"/>
<subclass name="UserViewValue"
discriminator-value="WebUser">
... don't repeat id!
... don't repeat User's properties!
... declare additional properties
</subclass>
</class>
You can give the discriminator column any name you want, of course. It will indicate, in the database, which Java classes the records belong to. You can choose arbitrary discriminator values, as long as they are unique.