Product classification
HS code for Desk chair: 9401.39
Seats, swivel with variable height adjustment of other than wood, excluding medical, surgical, dental, veterinary or barber furniture.
Classification of desk chair under HS 9401.39
The classification of a desk chair under HS code 9401.39 is determined by its functional design as a seat and its mechanical features. Heading 9401 encompasses seats of all kinds, whether or not convertible into beds, and their parts. Subheading 9401.39 specifically targets swivel seats with variable height adjustment that are constructed from materials other than wood, such as metal or plastic. To qualify for this code, the chair must possess a central support system that allows the seat to rotate 360 degrees and a mechanism—typically pneumatic, hydraulic, or screw-based—to alter the height of the seat relative to the floor. This classification is distinct from general office furniture because the primary function is providing a seated surface for a person. The General Rules of Interpretation (GRI) dictate that products are classified according to the terms of the headings and any relative section or chapter notes. In this case, Chapter 94 Note 2 specifies that the articles must be designed for placing on the floor or ground, which applies to standard desk chairs. Furthermore, the material composition is a critical factor; if the chair were primarily made of wood, it would shift to 9401.31. The presence of the swivel and height adjustment mechanism is what separates these from static four-legged chairs.
- Covers
- Ergonomic office chairs with gas-lift mechanisms
- Swivel task chairs with plastic or metal frames
- Height-adjustable drafting stools
- Executive chairs with tilt and swivel functions
- Also under 9401.39
- Herman Miller Aeron Chair
- Steelcase Gesture Chair
- Humanscale Freedom Chair
- IKEA Markus Chair
- Secretlab gaming chairs
Codes often confused with 9401.39
Common mistake. Desk chairs are frequently misclassified under 9403.10, which covers metal office furniture. However, heading 9401 is more specific for seats, and according to the hierarchy of the Harmonized System, seats are always classified in 9401 even if they are intended for office use. Another common error is using 9401.31 for chairs that have metal bases but wooden seats; the classification depends on the material of the frame and the primary construction. Additionally, medical or dental chairs with specialized mechanical fittings are excluded and must be classified under 9402.
Top exporters and importers of HS 940139 (the code used for desk chair), 2025
In 2025, the largest exporter of HS 940139 (the code used for desk chair) in UN Comtrade data was China, with 56% of world exports; the largest importer in UN Comtrade data was the United States, with 23% of world imports. Countries that did not report 2025 data are estimated from partner records, which can understate them.
Figures cover everything classified under HS 940139, not only desk chair.
Top exporters 2025 · share of world exports
- 1 China $3.6B 56% of world exports
- 2 Vietnam* ~$484M 7.6% of world exports · partner records ↗
- 3 Germany $404M 6.4% of world exports
World total: $6.3B Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 United States $1.2B 23% of world imports
- 2 Germany $315M 6.1% of world imports
- 3 United Kingdom $245M 4.7% of world imports
World total: $5.2B Reported figures on UN Comtrade ↗
How these figures are built
109 countries reported 2025 trade to UN Comtrade in HS 2022, and their own totals are used. Countries marked * did not, so their figures add up what other countries recorded trading with them, and their exports are valued at buyers' CIF prices. Those estimates miss trade with other non-reporting countries, so they can be low, and a non-reporting country can rank higher than shown or be missing from the list. World totals add both and leave out trade between two non-reporting countries. Figures are in current US dollars; reported imports are mostly valued CIF and exports FOB, and exports include re-exports. The UN Comtrade links show the underlying records; they can also list a few reporters left out here (regional groups and older HS editions).
Source: UN Comtrade (United Nations Statistics Division), 2025 annual data.
Brazil NCM code for desk chair
Brazil classifies desk chair under NCM 9401.39.00: HS 9401.39 with 00 added.
Source: Siscomex NCM table, updated Oct 2026. The Portuguese text on each NCM page is the official one.
EU Regulatory Requirements
This product category is subject to the EU Deforestation Regulation (EUDR). Importers must provide due diligence statements proving the product was not produced on deforested land after December 31, 2020.
This product is covered by the EU Timber Regulation (EUTR), requiring operators to exercise due diligence to minimize the risk of placing illegally harvested timber on the EU market.
Questions about desk chair
What is the HS code for Desk chair?
The HS code for Desk chair is 940139 (Seats; swivel with variable height adjustment of other than wood, excluding medical, surgical, dental, veterinary or barber furniture). The HS code for a non-wooden swivel desk chair with height adjustment is 9401.39.
How do I classify Desk chair for customs?
Desk chair is classified under HS code 940139 — Seats; swivel with variable height adjustment of other than wood, excluding medical, surgical, dental, veterinary or barber furniture. This is a 6-digit subheading level code.
Does this code include chairs without wheels?
Yes, as long as the chair has a swivel mechanism and variable height adjustment, it falls under 9401.39 regardless of whether it has casters or stationary glides.
Which countries are the top exporters of desk chair (HS 940139)?
In 2025, the top exporters of HS 940139 (the code used for desk chair) in UN Comtrade data were China ($3.6B, 56% of world exports), Vietnam (about $484M) and Germany ($404M). World exports came to about $6.3B, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.
Which countries are the top importers of desk chair (HS 940139)?
In 2025, the top importers of HS 940139 (the code used for desk chair) in UN Comtrade data were the United States ($1.2B, 23% of world imports), Germany ($315M) and the United Kingdom ($245M). World imports came to about $5.2B, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.
Is the HS code for Desk chair the same in all countries?
The base HS code 940139 for Desk chair is internationally standardized for the first 6 digits across 200+ countries. Individual countries may add additional digits for national tariff lines and specific classifications.
What is the NCM code for desk chair in Brazil?
In Brazil, desk chair (HS 940139) is classified under NCM 9401.39.00.