Analysis
HTS 9401.31.00 covers swivel seats with variable height adjustment: of wood under heading 9401 (seats (other than those of heading 9402), whether or not convertible into beds, and parts…).
Goods from countries without normal trade relations pay the column 2 rate of 45% instead of nothing, so origin decides between free entry and a 45% duty.
Goods classified here enter the United States duty-free at the general (normal trade relations) rate, as do about 54% of the 110 tariff lines in chapter 94. Chapter 99 measures such as Section 301 or 232 can still apply on top, depending on where the goods come from.
Census statistics map these goods to NAICS 337127 (Institutional Furniture Manufacturing), an industry of 516 US establishments employing 21,451 people. That is the industry code a US manufacturer of the same product would normally use.
All 28 neighbouring lines carry the same duty-free rate, so a borderline choice between them changes the statistics reported, not the duty paid.
Every edition we compared, from Jan 2023 to Oct 2026 (Rev. 22), shows the same general rate of Free.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 9401.10.40 | Leather upholstered | Free |
| 9401.10.80 | Seats of a kind used for aircraft: other | Free |
| 9401.20.00 | Seats of a kind used for motor vehicles | Free |
| 9401.39.00 | Swivel seats with variable height adjustment: other | Free |
| 9401.41.00 | Seats other than garden seats or camping equipment, convertible into beds: of wood | Free |
| 9401.49.00 | Seats other than garden seats or camping equipment, convertible into beds: other | Free |
| 9401.52.00 | Seats of cane, osier, bamboo or similar materials: of bamboo | Free |
| 9401.53.00 | Seats of cane, osier, bamboo or similar materials: of rattan | Free |
| 9401.59.00 | Seats of cane, osier, bamboo or similar materials: other | Free |
| 9401.61.20 | Chairs: of teak | Free |
| 9401.61.40 | Chairs: other | Free |
| 9401.61.60 | Upholstered: other | Free |
| 9401.69.20 | Other: bent-wood seats | Free |
| 9401.69.40 | Chairs: of teak | Free |
| 9401.69.60 | Chairs: other | Free |
| 9401.69.80 | Other: other | Free |
| 9401.71.00 | Other seats, with metal frames: upholstered | Free |
| 9401.79.00 | Other seats, with metal frames: other | Free |
| 9401.80.20 | Of reinforced or laminated plastics | Free |
| 9401.80.40 | Of rubber or plastics: other | Free |
| 9401.80.60 | Other seats: other | Free |
| 9401.91.15 | Of seats of a kind used for motor vehicles | Free |
| 9401.91.20 | Of bent wood seats | Free |
| 9401.91.90 | Of wood: other | Free |
| 9401.99.10 | Of seats of a kind used for motor vehicles | Free |
| 9401.99.25 | Of cane, osier, bamboo or similar materials | Free |
| 9401.99.35 | Of rubber or plastics | Free |
| 9401.99.90 | Other: other | Free |