{ "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.", "updatedAt": "2026-10-11", "facts": [ { "label": "Most likely code", "value": "9401.39", "source": null, "url": "https://border.bot/hs-codes/940139" }, { "label": "Chapter", "value": "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", "source": null, "url": "https://border.bot/hs-codes/94" }, { "label": "Candidate codes", "value": "2", "source": null }, { "label": "HS edition", "value": "HS2022", "source": null }, { "label": "National lines", "value": "3", "source": "https://hts.usitc.gov/reststop/exportList?from=0000000000&to=9999999999&format=CSV&styles=false" }, { "label": "General duty (MFN)", "value": "free", "source": "https://hts.usitc.gov/reststop/exportList?from=0000000000&to=9999999999&format=CSV&styles=false" } ], "faq": [ { "question": "What is the HS code for office chairs?", "answer": "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”." }, { "question": "Does the material change the HS code for office chairs?", "answer": "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." }, { "question": "What is the duty on office chairs imported into the United States?", "answer": "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." } ], "sections": [ { "id": "choose", "title": "How to choose the right code", "text": [ "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." ] }, { "id": "codes", "title": "Codes for office chairs", "text": [ "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." ] }, { "id": "lines", "title": "National lines in the United States", "text": [ "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." ] }, { "id": "similar", "title": "Similar products", "text": [ "Products in the same category as office chairs, or classified under the same headings." ] }, { "id": "check", "title": "Check your exact product", "text": [ "Describe your product, or paste its page, and the classifier suggests the code in the tariff of the United States with its reasons." ] }, { "id": "note", "title": "Classification depends on the exact product", "text": [ "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." ] }, { "id": "sources", "title": "Sources and updates", "text": [ "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." ] } ], "data": { "type": "country-product-topic", "topic": { "slug": "office-chairs", "name": "Office chairs", "singular": "office chair", "plural": "office chairs", "synonyms": [ "desk chair", "swivel chair", "gaming chair", "computer chair" ], "category": { "id": "furniture", "name": "Furniture" } }, "edition": "HS2022", "country": { "code": "US", "name": "United States", "slug": "united-states" }, "ratesLive": true, "codes": [ { "code": "940139", "role": "likely", "when": "it swivels with variable height adjustment and is not made of wood", "legalText": "Swivel seats with variable height adjustment: Other", "levels": [ "Swivel seats with variable height adjustment", "Other" ], "heading": { "code": "9401", "description": "Seats (other than those of heading 94.02), whether or not convertible into beds, and parts thereof" }, "chapter": { "code": "94", "description": "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" } }, { "code": "940131", "role": "possible", "when": "it swivels with variable height adjustment and is made of wood", "legalText": "Swivel seats with variable height adjustment: Of wood", "levels": [ "Swivel seats with variable height adjustment", "Of wood" ], "heading": { "code": "9401", "description": "Seats (other than those of heading 94.02), whether or not convertible into beds, and parts thereof" }, "chapter": { "code": "94", "description": "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" } } ], "questions": [ { "about": "material", "codes": [ "940139", "940131" ], "question": "Is the swivel chair made of wood, or of another material such as metal or plastics?" } ], "lines": [ { "code": "940139", "lines": [ { "code": "9401390010", "description": "Household", "levels": [ "Swivel seats with variable height adjustment", "Other", "Household" ], "general": { "code": "94013900", "dutyText": "Free", "startDate": null, "endDate": null, "unit": null }, "measures": [] }, { "code": "9401390030", "description": "Other", "levels": [ "Swivel seats with variable height adjustment", "Other", "Other" ], "general": { "code": "94013900", "dutyText": "Free", "startDate": null, "endDate": null, "unit": null }, "measures": [] } ] }, { "code": "940131", "lines": [ { "code": "9401310000", "description": "Of wood", "levels": [ "Swivel seats with variable height adjustment", "Of wood" ], "general": { "code": "9401310000", "dutyText": "Free", "startDate": null, "endDate": null, "unit": null }, "measures": [] } ] } ], "similar": [ { "slug": "sofas", "name": "Sofas", "category": { "id": "furniture", "name": "Furniture" }, "codes": [ "940161", "940171" ] }, { "slug": "mattresses", "name": "Mattresses", "category": { "id": "furniture", "name": "Furniture" }, "codes": [ "940421", "940429" ] } ], "otherCountries": [], "provenance": [ { "dataset": "GLOBAL:hs", "country": "GLOBAL", "kind": "hs", "seq": 2, "version": "mytraddal hs2022.csv (HS 2022)", "liveAt": "2026-10-11T06:04:17.693Z", "origin": "upload", "sourceUrls": [] }, { "dataset": "US:hs", "country": "US", "kind": "hs", "seq": 1, "version": "2026HTSRev21", "liveAt": "2026-10-09T21:15:50.043Z", "origin": "source", "sourceUrls": [ "https://hts.usitc.gov/reststop/exportList?from=0000000000&to=9999999999&format=CSV&styles=false" ] }, { "dataset": "US:rates", "country": "US", "kind": "rates", "seq": 1, "version": "2026HTSRev21", "liveAt": "2026-10-09T21:15:36.287Z", "origin": "source", "sourceUrls": [ "https://hts.usitc.gov/reststop/exportList?from=0000000000&to=9999999999&format=CSV&styles=false" ] } ], "dateModified": "2026-10-11T08:23:53.439Z", "seo": { "canonicalPath": "/countries/united-states/hs-codes/for/office-chairs", "robots": "index", "sitemap": true, "reasons": [ "published topic with live national lines under a likely code" ] } }, "links": { "self": "https://border.bot/countries/united-states/hs-codes/for/office-chairs.json", "html": "https://border.bot/countries/united-states/hs-codes/for/office-chairs", "canonical": "https://border.bot/countries/united-states/hs-codes/for/office-chairs", "markdown": "https://border.bot/countries/united-states/hs-codes/for/office-chairs.md", "tools": { "classifier": "https://border.bot/tools/hs-code-classifier?product=office+chair&destination=US", "calculator": "https://border.bot/tools/landed-cost-calculator", "api": "https://api.border.bot/v1" } }, "attribution": "border.bot tariff reference (border.bot), compiled from the official publishers named on each page.", "terms": "https://border.bot/legal/terms", "notice": "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.", "catalogVersion": "08bc53aa" }