HS 940131 Swivel seats with variable height adjustment

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What products does HS 940131 cover?

This subheading covers swivel seats specifically designed with a mechanism for variable height adjustment. According to the World Customs Organization's Harmonized System Nomenclature, this includes chairs that can rotate on a base and have a controllable vertical movement, commonly found in office environments. The USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm this scope, encompassing items like adjustable office chairs, drafting stools, and certain ergonomic seating where the height can be altered by the user, typically via a gas lift or mechanical system.

What falls outside HS 940131?

The following products are excluded from HS 940131: seats that swivel but lack variable height adjustment, such as basic swivel stools without this feature, and seats with height adjustment that is not variable or easily controllable by the user, like fixed-height industrial stools. Also excluded are chairs that are primarily designed for other purposes, such as gaming chairs with limited height adjustment or medical examination chairs, which may fall under different subheadings within Chapter 9401. For instance, a simple swivel stool without height adjustment would likely be classified under 940130.

What are common classification mistakes for HS 940131?

A common error is misclassifying swivel seats with variable height adjustment when they possess additional features that might warrant a different classification. For example, if a seat is designed for a specific medical purpose or includes integrated electronic components for massage or heating, it may fall under a more specific subheading or even a different Chapter, as per General Rule of Interpretation (GRI) 3. Importers may also incorrectly classify non-swivel chairs with height adjustment under this code. It is crucial to verify all defining characteristics against the official tariff descriptions.

How should importers classify products under HS 940131?

The correct procedure for classifying swivel seats with variable height adjustment involves a systematic review of the product's design and functionality. Importers and customs brokers should first consult the official tariff schedule of the importing country, such as the USITC HTS or the UK Trade Tariff. They must confirm that the seat possesses both swivel capability and a variable height adjustment mechanism. If the product meets these criteria and no more specific provision applies, it should be classified under 940131. Documentation detailing the product's features is essential for verification.

How is the duty calculated for products under HS 940131?

A "Standard Ergonomic Office Chair" weighing 15 kg and declared at a customs value of $150 USD would attract a US duty of $10.50. This is calculated using the Most Favored Nation (MFN) duty rate of 7.0% ad valorem, applied to the declared value ($150 USD × 0.07 = $10.50). This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule for HS code 940131. Note that specific importations may be subject to additional duties or taxes depending on origin and other factors.

Which trade agreements reduce duties for HS 940131?

Several free trade agreements may reduce the applicable duty rate for HS 940131, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for eligible originating goods from Canada and Mexico. The Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) also offers preferential rates, potentially Free, for qualifying goods from member countries like Vietnam. To claim these preferences, importers typically require a self-certified origin statement for USMCA or a specific origin declaration for CPTPP, depending on the jurisdiction's requirements.

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