Subheading · Chapter 94 · Heading 9401
9401.31: Swivel seats with variable height adjustment: of wood
Official description Of wood
Subheading 9401.31 belongs to heading 9401 (seats (other than those of heading 9402), whether or not convertible into beds…) in chapter 94.
What you pay
Importing into UK from Barbados
Rates by national line · UK Global Tariff
UK lines →- 9401 31 00 00 Of wood Free
Additional duties and import rulesBarbados
Charges on top of the customs duty, and rules the goods must meet at the border.
Additional duties and charges 1
- Duty suspensionSuspension - goods for certain categories of ships, boats and other vessels and for drilling or production platforms Free
- Applies to goods from
- all countries
- Legal act
- 2020 No. 1431
- Documents
- C990 End use authorisation ships and platforms (Column 8c, Annex A of Delegated Regulation (EU) 2015/2446)
Import requirements 1
- Import controlImport control on cat and dog fur
- Applies to goods from
- all countries
- Legal act
- S.I. 2009/1056
- Documents
- Y922 Other than cats and dogs fur as mentioned by Regulation (EC) No 1523/2007 (OJ L 343)
UK: imports by month
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 China | £3.5m | 67.4% | -7.4% |
 Denmark | £416k | 8.1% | -2.9% |
 Spain | £236k | 4.6% | +76.4% |
 Romania | £223k | 4.3% | — |
 Italy | £176k | 3.4% | -20.5% |
 Germany | £134k | 2.6% | -41.9% |
 Türkiye | £133k | 2.6% | +19.6% |
 Poland | £123k | 2.4% | -61.7% |
Same subheading in other tariffs
EUWorld trade in 2024
Trade value (US$) no reported trade < US$68.4kUS$68.4k+US$652.4k+US$5.6m+> US$19.5m
Exports: 101
- China: US$97.7m
- Canada: US$32.9m
- Vietnam: US$19.5m
- Spain: US$17.7m
- Germany: US$14.7m
- Italy: US$11.9m
- Mexico: US$10.2m
- Poland: US$8.8m
- Taiwan: US$8.7m
- United States: US$5.6m
- Türkiye: US$5.4m
- Netherlands: US$4.6m
- France: US$4.5m
- Hong Kong SAR China: US$4.5m
- Lithuania: US$4.4m
- Sweden: US$3.1m
- Belgium: US$2.7m
- Denmark: US$2.4m
- Romania: US$2.1m
- United Kingdom: US$1.8m
- Malaysia: US$1.3m
- Czechia: US$914.6k
- South Africa: US$751.7k
- Switzerland: US$712.5k
- Norway: US$652.4k
- Indonesia: US$629.7k
- United Arab Emirates: US$582.7k
- Hungary: US$505.8k
- India: US$491.8k
- Slovakia: US$469k
- Estonia: US$432.7k
- Finland: US$430.5k
- South Korea: US$405.7k
- Austria: US$404.8k
- Portugal: US$277.6k
- Luxembourg: US$273.6k
- Latvia: US$260.9k
- Serbia: US$225.9k
- Croatia: US$216.8k
- Slovenia: US$209.7k
- Bosnia & Herzegovina: US$189.6k
- Cambodia: US$184.3k
- Thailand: US$169k
- Albania: US$150.3k
- Russia: US$139.2k
- Ukraine: US$98.7k
- Bahrain: US$79k
- Japan: US$77.7k
- Jordan: US$68.4k
- Ireland: US$63k
- New Zealand: US$61.4k
- Bulgaria: US$55.2k
- Singapore: US$51.3k
- Australia: US$49.5k
- Brazil: US$47.8k
- Greece: US$38.2k
- Egypt: US$35.6k
- Uganda: US$32.5k
- Kuwait: US$19.5k
- Lebanon: US$17.5k
Trade value (US$) no reported trade < US$92.4kUS$92.4k+US$710.1k+US$3.4m+> US$9.7m
Imports: 189
- United States: US$80.1m
- France: US$17.6m
- Germany: US$13.8m
- Australia: US$11.4m
- Canada: US$10.8m
- Netherlands: US$9.7m
- United Kingdom: US$9m
- Japan: US$8.2m
- Poland: US$6.1m
- Sweden: US$6.1m
- Belgium: US$5.8m
- Saudi Arabia: US$5.3m
- Italy: US$5m
- China: US$4.8m
- Switzerland: US$4.4m
- Spain: US$4.3m
- Mexico: US$3.8m
- South Korea: US$3.6m
- Austria: US$3.4m
- Denmark: US$3.1m
- Singapore: US$2.8m
- Portugal: US$2.5m
- Hungary: US$2.4m
- Qatar: US$2.3m
- Czechia: US$2.3m
- Ireland: US$2.2m
- Romania: US$2.2m
- United Arab Emirates: US$2.2m
- Norway: US$2.2m
- Luxembourg: US$2.1m
- Greece: US$2.1m
- Morocco: US$1.5m
- Hong Kong SAR China: US$1.5m
- Finland: US$1.5m
- Israel: US$1.2m
- Indonesia: US$1.2m
- Slovakia: US$1.2m
- Malaysia: US$1.1m
- Kuwait: US$1m
- Iraq: US$899.4k
- Brazil: US$847.6k
- New Zealand: US$840.2k
- Philippines: US$823.7k
- Estonia: US$818.9k
- Türkiye: US$756.3k
- South Africa: US$714.9k
- Lithuania: US$710.1k
- Thailand: US$667.7k
- Kyrgyzstan: US$638.1k
- Panama: US$593.7k
- Croatia: US$592.5k
- Russia: US$555.1k
- Cyprus: US$553.8k
- India: US$549.9k
- Serbia: US$518.4k
- Bulgaria: US$489.2k
- Malta: US$410.6k
- Vietnam: US$404.2k
- Latvia: US$401.2k
- Iceland: US$395.2k
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | China | US$97.7m | 35.5% |
| 2 |  Canada | US$32.9m | 12% |
| 3 |  Vietnam | US$19.5m | 7.1% |
| 4 | Spain | US$17.7m | 6.4% |
| 5 | Germany | US$14.7m | 5.3% |
| 6 | Italy | US$11.9m | 4.3% |
| 7 |  Mexico | US$10.2m | 3.7% |
| 8 | Poland | US$8.8m | 3.2% |
| 9 |  Taiwan | US$8.7m | 3.2% |
| 10 |  United States | US$5.6m | 2% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | United States | US$80.1m | 29.1% |
| 2 |  France | US$17.6m | 6.4% |
| 3 | Germany | US$13.8m | 5% |
| 4 |  Australia | US$11.4m | 4.2% |
| 5 | Canada | US$10.8m | 3.9% |
| 6 |  Netherlands | US$9.7m | 3.5% |
| 7 | United Kingdom | US$9m | 3.3% |
| 8 |  Japan | US$8.2m | 3% |
| 9 | Poland | US$6.1m | 2.2% |
| 10 |  Sweden | US$6.1m | 2.2% |
Binding rulings for similar goods 3
Decisions of U.S. Customs and Border Protection (CROSS) and HMRC (Advance Tariff Rulings) on goods classified here. A ruling binds only its holder, but shows how the authorities classify similar goods. The descriptions are the authorities’ own, in English.
Code history
Since 2022; before, these goods were classified under 9401.30.
The UK Global Tariff has one tariff line for subheading 9401.31; the duty is duty-free.
Subheading 9401.31 is a single line in the EU Combined Nomenclature, where the duty is duty-free.
174 countries pay no duty in the UK thanks to trade agreements and preference schemes such as DCTS Comprehensive and European Union, against a standard rate of Free.
In the UK, additional duty of 35% applies on top of the customs duty to goods from Belarus and Russia.
Imports of these goods into the UK came to £5.1m between September 2025 and August 2026 (down 6% on the year before); China supplied 67%, followed by Denmark.
In 2024, countries exported these goods worth US$275m (−9.6% year on year).
The largest exporter was China (US$97.7m), followed by Canada.
Questions and answers
What is the HS code for swivel seats with variable height adjustment: of wood?
Swivel seats with variable height adjustment: of wood fall under HS subheading 9401.31, part of heading 9401, in section XX of the Harmonized System.
What is the import duty on swivel seats with variable height adjustment in the UK?
Under the UK Global Tariff, imports under 9401.31 from countries without a preferential agreement are free of duty. Preferential rates, anti-dumping duties and VAT are not included.
What is the import duty on swivel seats with variable height adjustment in the EU?
Under the EU Combined Nomenclature, imports under 9401.31 from countries without a preferential agreement are free of duty. Preferential rates, anti-dumping duties and VAT are not included.
Which country exports the most swivel seats with variable height adjustment?
China, with US$97.7m in 2024 (35.5% of world exports).
Which countries can export these goods to the UK duty-free?
174 countries pay no duty under a trade agreement or preference scheme, among them partners under DCTS Comprehensive, European Union, DCTS Enhanced. The goods must meet the agreement’s rules of origin and the importer needs proof of origin; otherwise the standard rate of Free applies. Pick a country above to see its rate.
Is there anti-dumping duty on these goods?
The UK charges additional duty of 35% on goods from Belarus and Russia. Lower rates apply to the named exporters listed in the measure.
Where does the UK import these goods from?
In the 12 months to August 2026, the largest suppliers were China (67%), Denmark (8%) and Spain (5%), out of total imports of £5.1m.