Tariff Numbers for Office Chairs

The tariff numbers for office chairs need to be determined comprehensively based on key factors such as their functions and materials. Common classifications are as follows:

I. Tariff Numbers Classified by Function

1. Adjustable-height and swivel office chairs: These are usually classified under 94013000. Such chairs have dynamic adjustment functions and are suitable for office settings, meeting the customs' functional definition of 'swivel chairs'.
2. Ordinary non-swivel chairs: If they do not have swivel or height adjustment functions, they may be classified under 94013900. This category covers basic-function seats and requires further classification based on materials.

II. Tax Classification Codes Classified by Material

For more precise material classification, refer to the following codes (note that tariff numbers and tax classification codes may differ):

1. Wooden chairs: The tax classification code is 1050201, applicable to office chairs with wood as the main structure.
2. Metal chairs: The code is 1050202, covering seats made of metals such as steel and aluminum.
3. Plastic chairs: The code is 1050203, suitable for office chairs that are entirely plastic or have a high proportion of plastic.
4. Bamboo/rattan chairs: The code is 1050204, for seats made of natural bamboo/rattan or composite bamboo/rattan materials.
5. Chairs of other materials or composite materials: The code is 1050209, including chairs made of non-traditional materials such as glass and carbon fiber or a combination of multiple materials.

III. Declaration Considerations

1. Clarity of key elements: When declaring, clearly indicate the chair's functions (e.g., whether it can swivel or adjust height) and materials (e.g., wood, metal) to avoid misclassification due to ambiguous information.
2. Priority of customs requirements: Tariff numbers and tax classification codes may change due to customs policy adjustments. When declaring, follow the latest customs requirements and consult professional customs declaration agencies if necessary.
3. Handling of composite materials: If a chair is made of multiple materials (e.g., a metal frame with a plastic seat), select the code based on the main material or the customs' classification principles.

Summary: The tariff numbers for office chairs should be determined based on both function and material standards. Function-based classifications mainly use 94013000 and 94013900, while material-based classifications refer to tax codes from 1050201 to 1050209. When declaring, provide detailed information and follow the latest customs regulations.