Brazil NCM · 8-digit code

NCM 9401.31.00 – Wooden swivel seats, height-adjustable

NCM 9401.31.00 (also written 94013100) is Brazil's code for wooden swivel seats, height-adjustable. Its first 6 digits are HS code 9401.31.

Official description of NCM 9401.31.00

PortuguêsOfficial
De madeira
EnglishUnofficial translation

Seats; swivel with variable height adjustment of wood, excluding medical, surgical, dental, veterinary or barber furniture

Nomenclatura Comum do Mercosul (Siscomex). Updated Oct 2026 · In force since Apr 2022 (Res Gecex 272/2021).

How to read NCM 9401.31.00

94Chapter 01Heading 31Subheading

HS code 9401.31
Same in every country

0Item 0Subitem

Added by Mercosur
Brazil, Argentina, Paraguay, Uruguay

The first 6 digits are the international HS code, so their meaning is the same in every country; Brazil publishes the text in Portuguese. The last two digits are 00 because Brazil does not split this HS code further. The full 8-digit code is used on import declarations (DUIMP), invoices (NF-e) and tax filings.

Full classification path

  1. Chapter 94 Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; lamps and lighting fittings, n.e.c.; illuminated signs, illuminated name-plates and the like; prefabricated buildings Móveis; mobiliário médico-cirúrgico; colchões, almofadas e semelhantes; luminárias e aparelhos de iluminação não especificados nem compreendidos noutros Capítulos; anúncios, cartazes ou tabuletas e placas indicadoras, luminosos e artigos semelhantes; construções pré-fabricadas.
  2. Heading 94.01 Seats (not those of heading no. 9402), whether or not convertible into beds and parts thereof Assentos (exceto os da posição 94.02), mesmo transformáveis em camas, e suas partes.
  3. Group 9401.3 Swivel seats with variable height adjustment: Assentos giratórios de altura ajustável:
  4. Subheading 9401.31 Seats; swivel with variable height adjustment of wood, excluding medical, surgical, dental, veterinary or barber furniture
  5. Subitem 9401.31.00 Seats; swivel with variable height adjustment of wood, excluding medical, surgical, dental, veterinary or barber furniture De madeira

Questions about NCM 9401.31.00

What is NCM 9401.31.00?

NCM 9401.31.00 (94013100) is the Brazilian (Mercosur) code for wooden swivel seats, height-adjustable. Its official Portuguese description is “De madeira”.

What is the HS code for NCM 9401.31.00?

HS 9401.31 (Seats; swivel with variable height adjustment of wood, excluding medical, surgical, dental, veterinary or barber furniture). The first 6 digits of an NCM code are its international HS code; the last 2 digits are Brazil's own split.

Is an NCM code the same as an HS code?

The first 6 digits are the same in every country. NCM adds an item digit (7th) and a subitem digit (8th). A code ending in 00 means Brazil does not split that HS code further.

Which countries use NCM 9401.31.00?

All Mercosur members use the same NCM codes: Argentina, Brazil, Paraguay and Uruguay.

Source: Siscomex Classif NCM table, updated Oct 2026 (Resolução Gecex nº 926/2026). The Portuguese text is the official one; the English is our translation.