Ergonomic swivel office chair with mesh back, adjustable lumbar support, armrests, and nylon casters
Country of origin for this scenario: China.
Recommended HTS code
9401.39.00.30
Other
MEDIUM confidence. Heading 9401.30/9401.39 is clearly correct for a swivel seat with variable height adjustment, and three on-point CBP rulings (N348726, N349666, N326535) confirm 9401.39.00.10 for household swivel office chairs. However, the precise 10-digit statistical suffix (household vs. other) depends on whether this chair is characterized as 'household' or commercial/office use. At $38 declared unit value and sold as an office chair, CBP may treat it as 'other' (non-household/commercial) rather than 'household.' Additionally, the applicable Chapter 99 Section 301 overlay (9903.88.03) and any current reciprocal tariff overlay must be verified at time of entry.
Classification analysis generated on July 22, 2026 from the current Harmonized Tariff Schedule and published CBP rulings, for the product description shown — our analysis, not legal advice.
The question to put to a licensed broker
For a swivel office/task chair imported from China at $38/unit, does CBP classify it under 9401.39.00.10 (Household) or 9401.39.00.30 (Other), given that it is marketed as an ergonomic office chair rather than a residential/household seat? Also, please confirm the current applicable Chapter 99 Section 301 and reciprocal tariff overlays in effect at time of entry.
How the classification was reached
GRI Reasoning
Step 1 – Heading Selection (GRI 1)
The product is an ergonomic swivel office chair with mesh back, adjustable lumbar support, armrests, and nylon casters. It is a moveable floor-standing article designed for personal use and comfort, squarely within Chapter 94 furniture. Heading 9401 covers "Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof." No other heading is more specific.
Step 2 – Subheading Selection (GRI 6)
Within 9401, the chair has:
- Swivel mechanism ✓
- Variable height adjustment (gas lift/manual lift mechanism) ✓
- It is NOT for aircraft (9401.10) or motor vehicles (9401.20)
This places it in the "Swivel seats with variable height adjustment" group, specifically 9401.39.00 ("Other" — i.e., not of wood, which is 9401.31). The verified HTS rows confirm 9401.39.00 as the 6-digit subheading with a general duty rate of Free and a Column 2 rate of 45%.
Step 3 – 10-Digit Statistical Suffix
The two available 10-digit breakouts under 9401.39.00 are:
- 9401.39.00.10 – Household
- 9401.39.00.30 – Other
CBP rulings N348726 and N349666 both applied 9401.39.00.10 (Household) to ergonomic mesh task chairs with swivel mechanisms, gas lifts, casters, and adjustable lumbar support — products closely analogous to the subject merchandise. However, those rulings described chairs marketed for household/residential use. The subject product is described as an "ergonomic office chair" at a $38 declared value, suggesting a commercial/office context. CBP may assign the "Other" suffix (9401.39.00.30) for chairs marketed primarily for commercial/office use. This ambiguity at the 10-digit level is the basis for the MEDIUM confidence rating and the broker question.
The most cautious recommendation, absent a clearer marketing determination, is 9401.39.00.30 (Other), pending broker confirmation.
Step 4 – Material Composition Verification
The chair has a mesh back (polyester), nylon casters, metal/plastic frame — not wood as the primary structural material. This confirms exclusion from 9401.31.00.00 (Of wood). Ruling N325518 (9401.31.0000) and N326535 (9401.31.0000 for wooden-frame gaming chairs; 9401.39.0010 for metal-frame chairs) reinforce that non-wood-framed swivel adjustable chairs go to 9401.39.
Step 5 – China Section 301 Overlay
The footnote on 9401.39.00 references 9903.88.03, which imposes an additional 25% ad valorem on products of China ("The duty provided in the applicable subheading + 25%"), subject to exceptions listed in that provision. Ruling N325518 explicitly confirmed 9903.88.03 applies to 9401.31.0000 chairs from China; N326535 confirmed the same for 9401.39.0010 from China. The importer must report 9903.88.03 at entry in addition to the base subheading.
Step 6 – Reciprocal Tariff Overlay
Ruling N348726 (May 2025) and N349666 (June 2025) reference 9903.01.25 for reciprocal tariffs applicable at time of their issuance. The current status of any reciprocal tariff overlay for goods of China must be verified at time of entry, as these provisions are subject to change. This is flagged as a verification item, not a rate to be stated definitively here.
Duty Summary (as of evidence provided)
| Component | Rate |
|---|---|
| General (MFN) duty | Free |
| Section 301 overlay (9903.88.03) | +25% |
| Reciprocal tariff overlay | Verify 9903.01.25 or current applicable provision at entry |
| Column 2 (non-MFN) | 45% (not applicable for China under normal circumstances) |
Annual Duty Estimate (indicative)
- Declared value: $38 × 2,500 units = $95,000
- Section 301 duty at 25%: $23,750
- MFN duty: $0 (Free)
- Total Section 301 duty exposure: ~$23,750/year (plus any reciprocal tariff overlay)
Cited CBP rulings
Every ruling below was fetched from CBP’s public CROSS database and verified to exist before this page was published. Links go to the official ruling text.
What it classified: Ridgefield Ergonomic Mesh/Vegan Leather High-Back Task Chair — manual gas lift, variable height, swivel seat with mesh polyester back, injection molded plastic frame, five wheeled casters, adjustable lumbar support, armrests; packaged unassembled.
Why it’s analogous: Directly on point: mesh-back ergonomic swivel task chair with adjustable lumbar, casters, and armrests classified at 9401.39.00.10 (Household). Nearly identical product description to the subject merchandise. Issued May 2025.
What it classified: Sciron Chair and Serta SitTrue Riverdale Task Chair — manual gas lift, variable height adjustment, swivel seats with injection molded plastic/wood/metal frame, swivel mechanism, five wheeled casters, padded and non-padded armrests.
Why it’s analogous: Confirms 9401.39.00.10 for swivel adjustable office/task chairs with casters and armrests; further confirms that such chairs from China are subject to Section 301 trade remedy overlay. Issued June 2025.
What it classified: Vernazza Gaming Chairs — manual gas lift, variable height adjustment, ergonomic swivel seats with metal frames, five wheeled casters, padded armrests, PVC leather upholstered backrests and seat foundations.
Why it’s analogous: Confirms that metal-framed (non-wood) swivel adjustable seats with casters classify at 9401.39.00.10 (Other, household) rather than 9401.31.00.00, reinforcing the 9401.39 subheading for the subject chair's non-wood construction.
What it classified: Desk Arm Chair — manual gas lift, variable height adjustment, tilting/locking swivel seat with wood frame, polished aluminum 5-prong base, five wheeled casters, upholstered in textile fabric.
Why it’s analogous: Confirms classification framework for swivel adjustable office chairs from China and confirms that 9903.88.03 (+25% Section 301) applies to this product category; wood-frame version classified at 9401.31.00.00, by contrast confirming non-wood chairs go to 9401.39.
What the duty looks like
Duty math shown for illustrative declared values — $38.00 per unit at 2,500 units per year is our assumption for this explainer, not a measurement of anyone's imports. Your numbers will differ.
- Base duty rate (column 1, general)
- Free
- Annual declared value at the illustrative numbers
- $95,000
- Base duty per year (illustrative)
- $0
Chapter-99 overlay headings flagged on this code
- 9903.88.03 — The duty provided in the applicable subheading + 25%. Except as provided in headings 9903.88.13, 9903.88.18, 9903.88.33, 9903.88.34, 9903.88.35, 9903.88.36, 9903.88.37, 9903.88.38, 9903.88.40, 9903.88.41, 9903.88.43, 9903.88.45, 9903.88.46, 9903.88.48, 9903.88.56, 9903.88.64, 9903.88.66, 9903.88.67, 9903.88.68, or 9903.88.69, articles the product of China, as provided for in U.S. note 20(e) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(f)
Overlay applicability depends on origin, entry date, and any active exclusions — verify at entry.
Alternatives considered
The full candidate set from the fetched tariff rows — including rows that would carry a higher duty. Shown so the reasoning is checkable, not to offer a rate menu.
| Code | Description | General rate | Note |
|---|---|---|---|
| 9401.39.00.10 | Other | Free | 9401.39.00.10 (Household) is the most likely correct 10-digit code if CBP treats this chair as a household/residential article. Rulings N348726 and N349666 applied this suffix to nearly identical mesh ergonomic swivel task chairs. If the importer's marketing materials, catalogs, or commercial invoices describe the chair for home office or residential use, this suffix is preferred over 9401.39.00.30. |
| 9401.71.00.31 | Upholstered | Free | 9401.71.00.31 (Other seats, with metal frames: Upholstered: Other) would apply if the chair's frame is predominantly metal AND it is deemed 'upholstered' rather than fitting the swivel/variable-height subheading. Ruling N313959 applied 9401.71.00.11 to a metal-framed upholstered recliner. This alternative is unlikely here because the swivel/variable-height adjustment subheading (9401.39) is more specific and takes precedence per GRI 6; 9401.39 specifically covers swivel seats with variable height adjustment regardless of frame material. |
| 9401.79.00 | Other | Free | 9401.79.00 (Other seats, with metal frames: Other — i.e., non-upholstered) is a remote fallback if CBP determines the mesh back/seat does not constitute 'upholstery' and the chair is not classified under the swivel/variable-height subheading. General rate: Free; Column 2: 45%; overlay: 9903.88.04 (+25% Section 301). This is considered unlikely given the clear applicability of 9401.39 for swivel adjustable seats. |
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