Swivel Chair
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 9401390010 | 35.0% | CN | US | Official Doc |
| 9401310000 | 35.0% | CN | US | Official Doc |
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AI Analysis
πͺ Swivel Chair (Office & Household Seating)
π HS Code Reference & Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
π I. Product Definition & Classification: Do You Really Know "Swivel Chairs"?
Swivel chairs are ubiquitous in offices, homes, and public spaces. In international trade, they are strictly categorized based on material composition and functionality.
Key Distinctions in Trade: 1. Household Swivel Seats: General use, often with variable height adjustment, not necessarily of wood. 2. Wooden Swivel Seats: Specific construction where the primary material is wood.
β οΈ Critical Classification Point:
- Household/Other: If the chair is designed for home use, has variable height, and is not primarily wood β 9401.39.00.10
- Wooden: If the frame/structure is significantly made of wood β 9401.31.00.00
- Note: Both fall under Heading 9401 (Seats other than those of heading 9402 - i.e., not medical or similar specialized seats).
π¦ II. HS Code Classification Details (2026 Official Tariff Reference)
| HS Code | Product Description | Applicable Scenario | Material/Feature |
|---|---|---|---|
9401.39.00.10 |
Swivel seats with variable height adjustment: Other Household | Home office chairs, dining swivel chairs, general home use | Mixed materials (Metal, Plastic, Upholstery, etc.) |
9401.31.00.00 |
Swivel seats with variable height adjustment: Of wood | Wooden swivel chairs, traditional office chairs, rustic furniture | Wooden primary structure |
π Important Reminder:
- Material is King: If the chair has a wooden frame, it must go to9401.31.00.00. If it is a "Swivel Seat" for household use but made of metal/plastic, it goes to9401.39.00.10.
- Convertibility: Both codes cover seats "whether or not convertible into beds," so sleep features do not change the classification unless it becomes a primary "bed" (Heading 9404).
π° III. 2026 Latest Tariff Rate Breakdown (Including Additional Duties & Policy Add-ons)
β Applicable Destination: United States (US)
β Origin: China (CN)
β Effective Date: 2025/2026 (Current Trade War Context)
π― 1. 9401.39.00.10 ββ Swivel Seats (Other Household, Variable Height)
| Item | Content |
|---|---|
| Base Tariff (MFN) | 0.0% (ad valorem) |
| Section 301 Additional Duty | +25.0% (USITC Trade Remedy) |
| Total Tax Rate | 25.0% |
| Tax Calculation | CIF Value Γ 25% |
| De Minimis Eligibility | β No (Exceeds $800 threshold for Section 301 goods) |
| Legal Basis Path | USITC:9401.39.00.10 β Section 301: List 3 |
π Explanation:
- Although the standard MFN duty is 0%, the Section 301 Additional Tariff of 25% applies to Chinese-origin furniture goods.
- This is a flat 25% surcharge on top of the base rate.
- Total Liability: 25% of the declared CIF value.
π― 2. 9401.31.00.00 ββ Swivel Seats (Of Wood, Variable Height)
| Item | Content |
|---|---|
| Base Tariff (MFN) | 0.0% (ad valorem) |
| Section 301 Additional Duty | +25.0% (USITC Trade Remedy) |
| Total Tax Rate | 25.0% |
| Tax Calculation | CIF Value Γ 25% |
| De Minimis Eligibility | β No |
| Legal Basis Path | USITC:9401.31.00.00 β Section 301: List 3 |
π Note:
- Wooden swivel chairs are treated identically regarding tariff rates to their non-wood counterparts in this specific context.
- The 25% Section 301 surcharge is the dominant cost factor.
π οΈ IV. Clearance Operational Suggestions (Practical Pitfall Avoidance Guide)
β 1. Document Checklist (Essential for Approval)
| Document | Must Provide | Reason |
|---|---|---|
| β Product Catalog/Spec Sheet | βοΈ | Clearly state "Swivel Seat," "Variable Height," and "Material Composition." |
| β Material Breakdown | βοΈ | Explicitly prove if the frame is Wood (9401.31) or Other (9401.39). |
| β Product Photos | βοΈ | Show the swivel mechanism, height adjustment lever, and overall structure. |
| β Commercial Invoice | βοΈ | Must match HS Code and declare "Swivel Chair" accurately. |
| β Bill of Lading (BOL) | βοΈ | Consistent description with Invoice and Packing List. |
β 2. Declaration Strategy (Key Mantra)
π₯ "Material First, Function Second: 'Wood' vs. 'Other' determines the Code, 25% Tax hits Both!"
| Scenario | Correct Declaration | Incorrect Action | Consequence |
|---|---|---|---|
| Chair with Metal Frame | 9401.39.00.10 |
Misdeclare as 9401.31 |
Risk of classification error, penalty. |
| Chair with Wood Frame | 9401.31.00.00 |
Misdeclare as 9401.39 |
Risk of classification error, penalty. |
| Both Codes | Declare 25% Tax | Assume 0% Tax | Underpayment of duty, seizure risk. |
| Parts vs. Assembled | Declare as "Seats" | Declare as "Parts" (9401 Parts) | Parts may have different rates or scrutiny. |
β 3. Special Situations Handling
| Situation | Handling Suggestion |
|---|---|
| OEM Custom Chairs | Provide design drawings showing the frame material (Wood vs. Metal) to avoid ambiguity. |
| Mixed Material Chairs | If the frame is wood but covered in fabric, it usually still falls under Of Wood (9401.31) if wood is the structural core. |
| Bundles (Chair + Desk) | Do not bundle. Declare "Swivel Chair" separately from "Desk" (Desk is 9403). Mixing them causes clearance delays. |
| Convertible to Bed | If the primary function is a chair that converts to a bed, it stays under 9401. If it is a Bed primarily, it moves to 9404. |
π V. Global Market Comparison (2026 Context)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Certification | Note |
|---|---|---|---|---|
| πΊπΈ USA | 9401.31/39 |
25% (Base 0% + Add 25%) | None specific | Section 301 hits hard |
| πͺπΊ EU | 9401.31/39 |
~0% - 5% | CE (if electrical) | No Section 301 |
| π¨π¦ Canada | 9401.31/39 |
0% - 5% | CSA | Generally lower |
| π¦πΊ Australia | 9401.31/39 |
5% - 10% | N/A | Free Trade Agreements |
π Conclusion:
- USA is the only major market in this dataset imposing a 25% Additional Duty.
- Material Accuracy is critical: Misclassifying a wooden chair as "Other" or vice versa can lead to audits, even if the tax rate (25%) is the same in this specific dataset.
π VI. Common Mistakes & Pitfall Guide (Blood & Tears Lessons)
β Mistake 1: Assuming all furniture has 0% base tax and forgetting the 25% Add-on.
π Result: Seizure for underpayment, fines, and back-taxes.
β Mistake 2: Confusing "Swivel Seats" with "Beds".
π Result: If the product is primarily a bed, 9401 codes are wrong. Use 9404.
β Mistake 3: Describing as "Office Chair" without specifying "Wood" or "Other".
π Result: Customs may hold shipment for "Material Determination," causing delays.
β Mistake 4: Splitting "Chair + Cushion" into two shipments to lower value.
π Result: Customs will combine them (Total Value) and apply 25% tax to the whole.
β Correct Practice:
"Swivel Office Chair, Variable Height, [Metal Frame], Upright, Household Use, Model XYZ" β
9401.39.00.10
"Swivel Office Chair, Variable Height, [Solid Wood Frame], Model ABC" β9401.31.00.00
π― VII. Conclusion: Precise Classification Saves 25%!
π― Remember the Mantra:
πΉ "Base is Zero, Add is 25, Wood vs Other decides the Code!"
πΉ "Don't guess the material, prove it, or face the 25% hit!"
π Pro Tip:
If you are shipping to the US, verify if your supplier has diversified manufacturing (e.g., Vietnam or Mexico) to potentially avoid the 25% Section 301 surcharge.
Always request a Pre-Ruling from CBP if the material composition is borderline (e.g., Wood + Metal hybrid).
π£ Immediate Action:
π Contact your freight forwarder + Provide Material Spec Sheet + Verify Section 301 Exclusions (if any).
π Ensure your Swivel Chairs clear customs smoothly, with the correct 25% tax already budgeted!
β¨ Professional Clearance Starts with the Right HS Code!
πΌ Every percentage point matters in your profit margin!
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About HS Code Classification
The Harmonized System (HS) is an internationally standardized nomenclature developed by the World Customs Organization (WCO) to classify traded products. Over 200 countries use the HS system as the basis for customs tariffs, trade statistics, and import/export regulations.
Each HS code follows a hierarchical structure:
- Chapter (2 digits) β Broad category of goods (e.g., Chapter 84: Machinery and Mechanical Appliances)
- Heading (4 digits) β More specific grouping within the chapter
- Subheading (6 digits) β Internationally standardized breakdown, used by all WCO member countries
- National subdivisions (8-10 digits) β Country-specific extensions for further classification, such as US HTSUS 10-digit codes
Correct HS code classification is essential for smooth customs clearance, accurate duty payment, and compliance with trade regulations. Misclassification can lead to customs delays, overpayment of duties, or penalties.
When importing from CN to US, the applicable tariff rates may include:
- Most-Favored-Nation (MFN) rate β The standard duty rate applied to WTO members
- General rate β Applied to countries without trade agreements
- Trade remedy duties β Additional tariffs such as Section 301 (anti-dumping), Section 232 (national security), or countervailing duties
The information provided on this page is for reference purposes only. For official classification, please consult with your local customs authority or a licensed customs broker.