Office Chair Tariff

The tariff situation for office chairs in 2026 needs to be determined based on specific classifications. The Most-Favored-Nation (MFN) tariff rate for ordinary civilian/office used furniture (without motors and endangered wood) is 0%, with a value-added tax of 13%. Electrically powered or motorized products need to be declared as used mechanical and electrical products, with the same tariff rate of 0% but requiring additional documentation. Products involving endangered wood need to obtain CITES certificates, with the tariff still at 0% but under strict supervision.

I. Tariffs on Ordinary Civilian/Office Used Furniture

If the office chair is an ordinary civilian/office used furniture item such as a fabric or leather upholstered sofa or a soft-padded chair, and meets the following conditions:

• No motor: Not equipped with electric adjustment or lifting functions;
• No endangered wood: Does not use wood protected by the CITES Convention, such as rosewood or huanghuali;
• Less than a hundred years old: Not an antique piece of furniture.
  Such products are classified under tariff codes 9401610000 (fabric upholstered sofas) or 9401711000 (leather upholstered sofas), with an applicable MFN tariff rate of 0% and a value-added tax of 13%.

II. Tariffs on Electrically Powered or Motorized Office Chairs

If the office chair is an electrically powered or motorized product, such as an electric sofa or lifting chair, it needs to be declared as a used mechanical and electrical product, with the following specific requirements:

• Classification: Classified as a used mechanical and electrical product;
• Documentation: Requires a pre-shipment inspection certificate issued by the overseas CCIC (China Certification & Inspection Group);
• Tariff rate: The MFN tariff rate for ordinary electrically powered furniture is 0%, with a value-added tax of 13%.
  It should be noted that if the motor part involves import restrictions (such as specific technical standards), additional approvals may be required.

III. Special Requirements for Products Involving Endangered Wood

If the office chair uses endangered wood (such as rosewood or huanghuali), it needs to meet the following conditions:

• Documentation: Obtain CITES import and export certificates (i.e., the Convention on International Trade in Endangered Species of Wild Fauna and Flora permit for import and export) and a wood identification report;
• Tariff rate: The tariff remains at 0%, but customs supervision is strict, requiring consistency between documentation and the actual product.

IV. Other Considerations

The 2026 tariff adjustment plan does not mention specific tariff adjustments for office chairs, so the MFN tariff rate is applied by default. During actual declaration, it is necessary to check the 10-digit customs commodity code and confirm documentation requirements based on the specific material, function (such as whether it has a motor), and type of wood of the product. It is recommended to contact customs or a professional customs broker before import to avoid clearance delays due to classification errors.