HS code for office chairs in the United States
Last updated
Key facts
- Most likely code
- 9401.39
- Candidate codes
- 2
- HS edition
- HS2022
- National lines
- 3
- General duty (MFN)
- free
Summary
Office chairs imported into the United States are usually classified under HS code 9401.39 when it swivels with variable height adjustment and is not made of wood. It sits in heading 94.01, “Seats (other than those of heading 94.02), whether or not convertible into beds, and parts thereof”. Office chairs can also fall under 9401.31, depending on the material. The tariff of the United States has 3 national lines under these codes. The general (MFN) duty in the United States on the national lines under 9401.39 is free.
How to choose the right code
Is the swivel chair made of wood, or of another material such as metal or plastics? Use 9401.39 when it swivels with variable height adjustment and is not made of wood. Use 9401.31 when it swivels with variable height adjustment and is made of wood.
Goods of mixed materials are generally classified by the material that gives them their essential character.
Codes for office chairs
Each code is listed with its legal text from the HS2022 Harmonized System release, quoted as published, and the condition under which it applies to office chairs.
- 9401.39
Most likely
Legal text: “Swivel seats with variable height adjustment: Other”
Heading 94.01: “Seats (other than those of heading 94.02), whether or not convertible into beds, and parts thereof”
Applies when it swivels with variable height adjustment and is not made of wood.
- 9401.31
Possible
Legal text: “Swivel seats with variable height adjustment: Of wood”
Heading 94.01: “Seats (other than those of heading 94.02), whether or not convertible into beds, and parts thereof”
Applies when it swivels with variable height adjustment and is made of wood.
National lines in the United States
The tariff of the United States splits these codes into 3 national lines, listed with their published text and general duty.
The general (MFN) duty in the United States on the national lines under 9401.39 is free. Import VAT or sales tax is charged on top, and de minimis rules can change what is due; the landed cost calculator works it out for a shipment.
Under 9401.39
- 9401.39.00.10“Other › Household”free
- 9401.39.00.30“Other › Other”free
Under 9401.31
- 9401.31.00.00“Of wood”free
Similar products
Products in the same category as office chairs, or classified under the same headings.
- SofasHS 9401.61, 9401.71
- MattressesHS 9404.21, 9404.29
Check your exact product
Describe your product, or paste its page, and the classifier suggests the code in the tariff of the United States with its reasons.
Classification depends on the exact product
The right code depends on what the product is made of, how it is made and what it is for, so two products sold as office chairs can fall under different codes.
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.
Frequently asked questions
What is the HS code for office chairs?
Office chairs imported into the United States are usually classified under HS code 9401.39 when it swivels with variable height adjustment and is not made of wood. It sits in heading 94.01, “Seats (other than those of heading 94.02), whether or not convertible into beds, and parts thereof”.
Does the material change the HS code for office chairs?
Yes. Use 9401.39 when it swivels with variable height adjustment and is not made of wood. Use 9401.31 when it swivels with variable height adjustment and is made of wood.
What is the duty on office chairs imported into the United States?
The general (MFN) duty in the United States on the national lines under 9401.39 is free. Import VAT or sales tax is charged on top, and de minimis rules can change what is due; the landed cost calculator works it out for a shipment.
Sources and updates
The legal texts are from the HS2022 Harmonized System release, live on border.bot since 11 October 2026.
The national lines are from the tariff release of the United States (2026HTSRev21), live on border.bot since 9 October 2026.
The duty rates are from the live rates release, live on border.bot since 9 October 2026.
The conditions and questions on this page were written for office chairs by border.bot and checked against those legal texts; the page changes when a new release goes live or the topic is reviewed again.
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