Office Chair Product Code

The product code of office chairs needs to be determined according to their type and function. For domestic tax declarations, it is classified by material, while for import and export customs declarations, it is classified by function. Details are as follows:

Domestic Tax Declaration Codes (Classified by Material)

1. Wooden Office Chairs: The tax code is 1050201, applicable to office chairs with wood as the primary material. The proportion of wood must be specified during declaration.
2. Metal Office Chairs: The tax code is 1050202, covering chairs with metal (such as steel or aluminum) frames or main support structures. The type and proportion of metal materials must be indicated.
3. Plastic Office Chairs: The tax code is 1050203, for chairs primarily made of plastic (such as PP or PE). The type of plastic and whether it contains additives must be specified.
4. Other Material Office Chairs: The tax code is 1050209, applicable to chairs made of composite materials (such as carbon fiber or glass fiber-reinforced plastics) or mixed materials. The composition and proportion of materials must be described in detail during declaration.
   Note: For chairs made of multiple materials, the code is usually based on the primary material or functional component. For example, a chair with a metal frame and wooden seat cushion should be declared as a metal office chair if metal accounts for a higher proportion.

Import and Export Customs Codes (Classified by Function)

1. Office Swivel Chairs with Adjustable Height and 360-Degree Rotation: The customs code is 94013000, applicable to chairs with gas springs, capable of rotation or height adjustment, regardless of material. The proportion of materials (e.g., 60% metal frame and 40% plastic seat cushion) must be supplemented during declaration.
2. Ordinary Non-Rotating Chairs: The customs code is 94013900, covering fixed chairs without rotation or adjustment functions. The material does not affect the code classification, but the material composition must be specified in the remarks.
   Note: Customs codes focus on functional design, with material serving only as supplementary information. For example, both plastic and wooden ordinary office chairs use the code 94013900, but must be labeled as "plastic" or "wooden" respectively.

Operational Suggestions
During actual declaration, the code should be determined by considering both functional design and material. If there is an overlap between function and material classification (e.g., a metal office swivel chair), prioritize functional classification (94013000) and then supplement material details. For complex cases (e.g., chairs made of new materials or with multiple functions), it is advisable to consult tax or customs authorities in advance to avoid coding errors that may lead to customs clearance delays or tax risks.