Customs code · HS subheading 9401 39

Final code reached

Height-adjustable swivel chairs

Not made of wood, excluding medical, surgical, dental, veterinary and hairdresser chairs

This is a complete 8-digit customs code. Exports and Intrastat use it as it is. For an import into the EU the declaration uses 9401 39 00 00: this code with 00 added.

This covers complete swivel chairs with height adjustment that are made of materials other than wood. It excludes chairs for medical, surgical, dental or veterinary use and hairdresser chairs.

For example

Height-adjustable metal swivel chair, not for medical, surgical, dental or veterinary use and not a hairdresser chair
Height-adjustable plastic swivel chair, not for medical, surgical, dental or veterinary use and not a hairdresser chair

See the official tariff text

Official tariff text

Swivel seats with variable height adjustments (excl. of wood, and medical, surgical, dental or veterinary, and barbers' chairs)

You are seeing what applies when you export from the EU. Switch above if you import.

You are seeing what applies when you import into the EU. Switch above if you export.

Your answer for export

The full EU export code is 9401 39 00.

You do not pick a 10-digit EU import line for an export declaration or Intrastat. The destination classifies the goods under its own tariff.

8 digits, ready

Selling to Norway, Great Britain and the United States

What they charge on arrival.

Norway, Great Britain and the United States use their own tariff lines under the 6-digit HS code. The rates below are what their customs charge on goods arriving from the EU. Match the goods against each country's own wording before you rely on a rate.

Norway

Duty free

Their lines2 Norwegian lines

94.01.3901 Containing hydrofluorocarbons (HFC), perhalogenated fluorocarbons (PFC) or regulated

Norwegian tariff data checked Sept. 13, 2026.

Great Britain

Duty free

Their lines1 British line

9401 39 00 00 Other

Northern Ireland follows other rules.

UK tariff data checked Sept. 13, 2026.

United States

10.0%

Estimated from published US measures

Their lines2 US lines
Entry dateSept. 18, 2026

9401.39.00.10 Seats (other than those of heading 9402), whether or not convertible into beds, and parts

The US importer of record files the entry.

US tariff data checked Sept. 16, 2026.

See the 2 Norwegian lines

Selling to Norway

Norway splits the 6-digit category its own way, so these are Norway's own lines under it, not this EU code. Check your product against their wording; what Norwegian customs charges is shown per line.

94.01.3901

Containing hydrofluorocarbons (HFC), perhalogenated fluorocarbons (PFC) or regulated chlorofluorocarbons (CFC)

Ordinary duty

Duty free
94.01.3909

Other

Ordinary duty

Duty free

Norwegian tariff data version 1.5/1.2, last checked Sept. 13, 2026.

Contains data from Norwegian Customs (data.toll.no), licensed under CC BY 4.0, adapted for display.

See the 1 British line

Selling to Great Britain

What UK customs charges when goods like these arrive in Great Britain.

9401 39 00 00

Other

Ordinary duty

Duty free

These rates apply in Great Britain. Different rules may apply for goods entering Northern Ireland.

UK tariff data version v4.0.1599, last checked Sept. 13, 2026.

Contains public sector information licensed under the Open Government Licence v3.0.

Source: UK Department for Business and Trade (data.api.trade.gov.uk).

See the 2 US lines

Selling to the United States

What US customs charges when goods like these arrive from the EU. The US importer of record files the entry and pays the duty.

9401.39.00.10

Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof, Swivel seats with variable height adjustment, Other, Household

General rate

Free

From the EU

10.0% Estimated from published US measures US headings applied: 9903.05.39 Section 301 forced-labour action, 91 FR 47318 (memorandum 91 FR 47717), U.S. note 52 to subchapter III of chapter 99
9401.39.00.30

Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof, Swivel seats with variable height adjustment, Other

General rate

Free

From the EU

10.0% Estimated from published US measures US headings applied: 9903.05.39 Section 301 forced-labour action, 91 FR 47318 (memorandum 91 FR 47717), U.S. note 52 to subchapter III of chapter 99

Worked out for an entry on Sept. 18, 2026.

US tariff schedule 2026HTSRev19, last checked Sept. 16, 2026.

Last change we recorded: Revision 19 (2026), Sept. 16, 2026.

Anti-dumping and countervailing duties, US import taxes and customs fees are not included.

The descriptions above are the US tariff texts, which the United States publishes in English only.

Source: the US International Trade Commission's Harmonized Tariff Schedule (hts.usitc.gov), public domain, and the measures published in the Federal Register.

This is a planning estimate from the US Harmonized Tariff Schedule (revision shown) and the published Federal Register measures as of the date shown, for a shipment of EU origin. It is not a customs entry, legal advice or a broker's opinion, and tariffs.help is not a US-licensed customs broker. The US importer of record or their broker confirms the classification, origin, value and the duty due before filing.

Before you use the code

Check the facts that sit outside the code

The code can be right while what you pay still changes, because of where the goods come from, when they arrive, or extra EU measures.

Classify your own product, free Look up the current rates and rules

The product and its form Check that your product really matches this description, including what it is made of and the form it arrives in.
Country of origin Trade agreements, sanctions and extra measures can change the treatment of the very same code.
Current tariff measures Check today's rate, any restrictions or licences, and the quantity customs asks for, with Toldstyrelsen or TARIC.

What to do now for an import

The code is settled. What is left is the import declaration around it.

On an import declaration the code is 9401 39 00 00: this code with 00 added There is no further split under it. Go to this section
State the country of origin: it decides the rate, sanctions and documents The same code can be charged and treated differently depending on where the goods were made.
Check today's requirements in TARIC Rates, quotas and document requirements change. The EU's own database is the current source. Open the EU TARIC database

Check it before you file This is a suggestion, please verify it against your own product.

On an import declaration

9401 39 00 00

When these goods are imported into the EU, the declaration uses the 10-digit form 9401390000: this code with 00 added. There is no further split under it.

Look this line up in the EU tariff

Exports from the EU and Intrastat normally use the 8-digit code as it is.

EU tariff data of Sept. 13, 2026.

Rates, origin and documents

Read the signals first. Open only the ones you want to check.

Besides the ordinary duty, the EU records these kinds of measure against this code. They are listed as signals only: whether one applies to your goods can depend on where they come from, who produced them, the exact product and the documents you present. No amounts are worked out here.

Data of Sept. 1, 2026

Lower duty for goods from some countries

Possible

Preferential rates exist for goods originating in:

Andorra
San Marino
Türkiye
European Union
Comoros (excluding Mayotte), Madagascar, Mauritius, Seychelles and dependencies and Zimbabwe
Botswana, Eswatini, Lesotho, Mozambique and Namibia
Western Sahara
European Union, Iceland, Liechtenstein and Norway
+34 origins

These rates apply to Economic Partnership Agreements; CARIFORUM except Haiti; GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms); OCTs (Overseas Countries and Territories); GSP - General arrangements; GSP+ (incentive arrangement for sustainable development and good governance).

Whether you can use one depends on the origin rules for the goods and on the documentation you can show.

Check this code in the official EU TARIC database

Restrictions and paperwork

Important

Import restrictions are recorded for goods originating in:

Iraq
Syria
Ukraine
any country
Belarus
Russian Federation

The EU records document conditions on this code. What customs may ask for depends on where the goods come from, exactly what the product is and the customs procedure.

Proof of origin 2 conditions

If you claim a lower rate for goods from a country the EU has a trade agreement with, customs asks for proof of origin, for example a EUR.1 certificate or an origin declaration.

Show the EU's own wording for these conditions

Movement certificate EUR.1
Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document

Sanctions and restricted regions 10 conditions

Some conditions come from EU sanctions rules. They matter when the goods are linked to a country or region the EU restricts trade with.

Show the EU's own wording for these conditions

Goods not originating from or destined to Crimea or Sevastopol (Articles 2 and 2b.1 of Council Regulation (EU) No 692/2014)
Goods not originating from or not destined for the non-government controlled areas of Ukraine in the oblasts of Donetsk, Kherson, Luhansk and Zaporizhzhia
The prohibitions defined in article 1ra paragraph 1 of Council Regulation (EU) No 765/2006 do not apply (see exemptions in article 1ra paragraph 4)
The prohibitions defined in article 1ra paragraph 1 of Council Regulation (EU) No 765/2006 do not apply (see exemptions in article 1ra paragraph 3)
Goods entered the territory of the customs union of the EU and presented to customs authorities prior to the entry into force or to applicability date of the present sanction, whichever is latest (see Article 8f of Regulation (EU) No 765/2006)
Import authorisation by virtue of article 1ra paragraph 10 of Council Regulation (EU) 765/2006
The prohibitions defined in article 3i.1 of Council Regulation (EU) No 833/2014 do not apply (see exemptions in article 3i.3aa)
Import authorisation by virtue of article 12b.2 of Council Regulation (EU) 833/2014
Goods entered the territory of the customs union of the EU and presented to customs authorities prior to the entry into force or to applicability date of the present sanction, whichever is latest (see Article 12e of Regulation (EU) No 833/2014)
Import authorisation by virtue of article 3i paragraph 3c of Council Regulation (EU) 833/2014

Other conditions 1 condition

These conditions match none of the groups above. Whether customs asks for one depends on the goods, where they come from and the customs procedure.

Show the EU's own wording for this condition

Other than cats and dogs fur as mentioned by Regulation (EC) No 1523/2007 (OJ L 343)

Check this code in the official EU TARIC database

EU tariff measure data of Sept. 1, 2026.

One last classification check

Check the path and the nearest alternatives.

Use this view if you are still unsure the code describes the product precisely.

How we got to this code

XX
94
9401
9401 39
9401 39 00

Show the steps

The path to this code

Every level is settled. Open an earlier step if you need to change a choice.

Step 5 of 5 · Complete

Step 1 · Section XX Miscellaneous manufactured articles
Is the item furniture, bedding or a lighting article; a toy, game or sports article; or another miscellaneous good?
✓
Step 2 · Chapter 94 Furniture; bedding, mattresses, mattress supports, … 1 of 3 chapters in section XX
What is the product's named class: seating furniture; medical, surgical, dental or veterinary furniture, or a hairdressing chair with a movement mechanism; other furniture; bed bases or bedding; lamps, lighting articles or illuminated signs not classified elsewhere; or a prefabricated building?
✓
Step 3 · Heading 9401 Seats, whether or not convertible into beds, and pa… 1 of 6 headings under chapter 94
What type of seating furniture or part is it: for an aircraft; for a motor vehicle; a height-adjustable swivel chair; seating that converts into a bed; bamboo, rattan or another cane-like material; a padded or unpadded wooden frame; a padded or unpadded metal frame; another seating furniture item; a wooden part; or a part made of another material?
✓
Step 4 · Subheading 9401 39 Swivel seats with variable height adjustments (excl… 4 of 16 subheadings under heading 9401
Is it a height-adjustable swivel chair made of materials other than wood, and not for medical, surgical, dental or veterinary use or a hairdresser chair?
✓
Step 5 · Full code 9401 39 00 Swivel seats with variable height adjustments (excl… 1 of 1 code under subheading 9401 39

Subheading 9401 39 has only this one 8-digit code, so there is no neighbour to compare with.

Worth comparing

Codes that sit close to this one, for when the material itself could be different.

Browse chapter 94

Often confused with

9402 10 00 Dentists', barbers' or similar chairs having rotating as well as both reclining and elevating movement, and parts thereof, n.e.s. Duty free
This code covers dental chairs, hairdresser chairs and similar chairs with a movement mechanism, while the current code excludes medical-use and hairdresser chairs.
9403 60 90 Wooden furniture (excl. for offices or shops, kitchens, dining rooms, living rooms and bedrooms, and seats) Duty free
This code covers certain wooden furniture but excludes seating, while the current code covers height-adjustable swivel chairs made of materials other than wood.

Duty rates shown here are estimates, read from official EU / Danish, Norwegian and UK tariff data for orientation only. Confirm the current rate with Toldstyrelsen, TARIC, Norwegian Customs or the UK Online Trade Tariff before you file. The rate you pay can also depend on the country of origin. These are base customs duties only: import VAT, excise duties, anti-dumping duties and safeguard or quota measures are not included.