# United States tariff lines under HS 9401.31

> The United States tariff splits HS 9401.31 (swivel seats with variable height adjustment: Of wood) into 1 national line: 9401.31.00.00 (of wood). Every United States line under 9401.31 is free of general (MFN) duty.

Source: https://border.bot/countries/united-states/hs-codes/940131
Last updated: 9 October 2026

[Countries](https://border.bot/countries) / [United States](https://border.bot/countries/united-states) / [Chapter 94](https://border.bot/countries/united-states/hs-codes/94) / [9401.31](https://border.bot/countries/united-states/hs-codes/940131)

## Key facts

- HS subheading: [9401.31](https://border.bot/hs-codes/940131)
- Duty (MFN): Free
- National lines: 1
- Tariff: [United States](https://border.bot/countries/united-states)
- Chapter: 94: Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; luminaires and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated buildings

## United States lines under 9401.31

The United States tariff splits HS 9401.31 (swivel seats with variable height adjustment: Of wood) into 1 national line: 9401.31.00.00 (of wood).

Every United States line under 9401.31 is free of general (MFN) duty.

- [9401.31.00.00](https://border.bot/countries/united-states/hs-codes/9401310000) Swivel seats with variable height adjustment, Of wood. Duty (MFN): free

## In other countries

No other national tariff on border.bot has live lines under 9401.31 yet.

- [The Harmonized System text for 9401.31](https://border.bot/hs-codes/940131)

- Previous subheading: [9401.20](https://border.bot/countries/united-states/hs-codes/940120) Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof
- Next subheading: [9401.39](https://border.bot/countries/united-states/hs-codes/940139) Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof

## Frequently asked questions

### How many national tariff lines does the United States tariff have under HS 9401.31?

The United States tariff splits HS 9401.31 (swivel seats with variable height adjustment: Of wood) into 1 national line: 9401.31.00.00 (of wood).

### What is the duty on HS 9401.31 in the United States?

Every United States line under 9401.31 is free of general (MFN) duty.

## Sources and updates

The tariff lines for the United States come from border.bot release 1 (edition 2026HTSRev21), read from the publisher’s files, and have been live since 9 October 2026.

The duty rates for the United States come from border.bot release 1 (edition 2026HTSRev21), read from the publisher’s files, and have been live since 9 October 2026.

The trade programmes for the United States come from border.bot release 1 (edition 2026HTSRev21), read from the publisher’s files, and have been live since 9 October 2026.

This page was last updated on 9 October 2026.

Guidance from published tariff data, not a binding ruling. For a decision customs must follow, apply to the destination’s customs authority for a binding tariff ruling.

Official source files:

- https://hts.usitc.gov/reststop/exportList?from=0000000000&to=9999999999&format=CSV&styles=false

Machine-readable: https://border.bot/countries/united-states/hs-codes/940131.json