HTS 9401.30.8000🛋️Furniture & Lighting

Swivel seats with variable height adjustment Import Duty Rate

Swivel seats with variable height adjustment (Ergonomic office chairs)

Base MFN Tariff
0%
Column 1 General
Duty-Free

The HTS code for swivel seats with variable height adjustment is 9401.30.8000, carrying a standard Column 1 General MFN US import duty rate of 0%. Commercial shipments originating from China are subject to additional USTR Section 301 tariffs (Subject to Section 301 (25% if China origin)), bringing total tariff exposure to approximately 25.0%.

Tariff & Duty Rate Breakdown

Official USITC duty components applicable to HTS 9401.30.8000

Subheading 9401.30
Tariff ComponentRateCustoms Condition
Base MFN Customs Duty0.0%Column 1 rate for WTO member origins
+ Section 301 Tariff (China)+25%Subject to Section 301 (25% if China origin)
Merchandise Processing Fee (MPF)0.3464%Min $31.67, Max $614.35 on formal entries
Harbor Maintenance Fee (HMF)0.125%Assessed only on ocean port arrival
Estimated Total Duty (China Origin)Combined Base + Section 301 tariff exposure
Reporting Unit

No.

Special Trade Programs

Free under MFN Column 1

Classification Chapter

Chapter 94

⚠️ Customs Notice: Illustrative reference — verify exact classification against USITC.gov before filing. Always verify binding rulings and final classification codes with US Customs and Border Protection (CBP) or a licensed customs broker prior to commercial entry filing.

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Furniture & Lighting

Bedroom and office furniture, ergonomic seating, sofas, memory foam mattresses, and LED chandeliers.

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Customs & Compliance Guide

Frequently Asked Questions for HTS 9401.30.8000

Official tariff rules, origin differences, and regulatory compliance for importing swivel seats with variable height adjustment

What is the US customs duty rate for importing Swivel seats with variable height adjustment under HTS 9401.30.8000?

Under standard US Harmonized Tariff Schedule (HTS) Column 1 General MFN rates, HTS Code 9401.30.8000 enters duty-free at 0.0% base customs duty. However, if your shipment originates from China, tariff treatment depends on USTR Section 301 rules: currently subject to section 301 (25% if china origin). When importing commercial entries via formal customs processing, standard customs user fees (such as the 0.3464% Merchandise Processing Fee) still apply regardless of the 0% duty rate.

What is the country-of-origin impact on tariffs for HTS 9401.30.8000?

Your country of origin dictates whether preferential trade agreements or punitive surcharges apply to HTS 9401.30.8000. While non-sanctioned WTO member countries receive the standard Column 1 rate of 0.0%, China origin incurs Section 301 scrutiny (Subject to Section 301 (25% if China origin)), whereas USMCA (Mexico/Canada) or CAFTA-DR origins may qualify for tariff exemptions if qualifying certificates of origin are filed.

What customs entry documentation is required to clear commercial shipments of HTS 9401.30.8000?

For commercial entries of swivel seats with variable height adjustment exceeding the $2,500 formal entry threshold, US Customs (CBP) requires an Entry/Immediate Delivery Form (CBP 3461), Entry Summary (CBP 7501), commercial invoice stating actual transaction value in No., packing list, and ocean bill of lading or air waybill. Certain goods may also require partner agency review depending on technical specifications.

Can shipments of Swivel seats with variable height adjustment enter duty-free under Section 321 De Minimis?

Under 19 U.S.C. § 1321 (Section 321), individual commercial shipments imported by one person on one day with a fair retail value of $800 or less historically qualified for duty-free and informal clearance. However, importers should note that active trade enforcement rules and restrictions for goods subject to partner government agency oversight or Section 301 trade remedies may require formal filing regardless of value. Always check with a licensed customs broker before relying on de minimis exemptions.