Product classification

HS code for Wooden office chair: 9401.31

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

Classification of wooden office chair under HS 9401.31

The classification of a wooden office chair falls under HS code 9401.31. Chapter 94 covers furniture, bedding, and similar furnishings. Heading 9401 is specifically designated for seats, whether or not convertible into beds, and their parts. The subheading 9401.31 is reserved for swivel seats with variable height adjustment that are primarily constructed with a wooden frame or base. This classification follows GRI 1 and GRI 6. The "swivel" and "variable height" features are the defining technical characteristics that separate office-style chairs from standard household dining chairs. Even if the chair has upholstery, if the structural frame and the swivel mechanism are integrated into a wooden design, 9401.31 is the appropriate code. It is important to note that this code excludes medical or dental chairs, which are classified under 9402. The distinction between 9401.31 (wooden) and 9401.39 (other materials like metal or plastic) is strictly based on the material of the supporting frame. For international trade, ensuring the chair meets the definition of "swivel" (rotating 360 degrees) and "variable height" (adjustable via gas lift or screw mechanism) is essential for correct duty application.

Covers
  • Wooden swivel desk chairs with gas lift mechanisms
  • Height-adjustable wooden executive chairs
  • Wooden task chairs with casters and rotation
  • Ergonomic wooden office seats with tilt functions
  • Wooden drafting stools with height adjustment
Also under 9401.31
  • Herman Miller "Eames Executive Chair" (wood base versions)
  • Knoll "Saarinen Executive Chair" (wood base)
  • high-end traditional wooden office chairs from specialized furniture makers

Codes often confused with 9401.31

Common mistake. Wooden office chairs are often misclassified under 9401.61 or 9401.69. These codes are for "Other seats, with wooden frames," but they specifically apply to seats that do not have swivel or height adjustment features. If a wooden chair is stationary, it belongs in 9401.61 (upholstered) or 9401.69 (not upholstered). Additionally, if the chair is made primarily of metal but has wooden armrests, it should be classified under 9401.39 (Other swivel seats) because the essential character is usually defined by the metal mechanism and frame.

Top exporters and importers of HS 940131 (the code used for wooden office chair), 2025

In 2025, the largest exporter of HS 940131 (the code used for wooden office chair) in UN Comtrade data was China, with 22% of world exports; the largest importer in UN Comtrade data was the United States, with 31% 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 940131, not only wooden office chair.

Top exporters 2025 ยท share of world exports

  1. 1 China $49M
  2. 2 Spain $35M
  3. 3 Canada $28M

World total: $225M Reported figures on UN Comtrade โ†—

Top importers 2025 ยท share of world imports

  1. 1 United States $75M
  2. 2 Germany $18M
  3. 3 France $10M

World total: $244M Reported figures on UN Comtrade โ†—

How these figures are built

109 countries reported 2025 trade to UN Comtrade in HS 2022, and their own totals are used. Countries that did not report are estimated from what other countries recorded trading with them. 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 wooden office chair

Brazil classifies wooden office chair under NCM 9401.31.00: HS 9401.31 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 wooden office chair

What is the HS code for Wooden office chair?

The HS code for Wooden office chair is 940131 (Seats; swivel with variable height adjustment of wood, excluding medical, surgical, dental, veterinary or barber furniture). The HS code for a wooden office chair that swivels and has adjustable height is 9401.31.

How do I classify Wooden office chair for customs?

Wooden office chair is classified under HS code 940131 โ€” Seats; swivel with variable height adjustment of wood, excluding medical, surgical, dental, veterinary or barber furniture. This is a 6-digit subheading level code.

What if the wooden office chair does not swivel?

If the chair has a wooden frame but does not swivel or adjust in height, it should be classified under 9401.61 (if upholstered) or 9401.69 (if not upholstered).

Which countries are the top exporters of wooden office chair (HS 940131)?

In 2025, the top exporters of HS 940131 (the code used for wooden office chair) in UN Comtrade data were China ($49M, 22% of world exports), Spain ($35M) and Canada ($28M). World exports came to about $225M, 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 wooden office chair (HS 940131)?

In 2025, the top importers of HS 940131 (the code used for wooden office chair) in UN Comtrade data were the United States ($75M, 31% of world imports), Germany ($18M) and France ($10M). World imports came to about $244M, 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 Wooden office chair the same in all countries?

The base HS code 940131 for Wooden office 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 wooden office chair in Brazil?

In Brazil, wooden office chair (HS 940131) is classified under NCM 9401.31.00.