9401.31.00.00 - Of wood

HTS code 9401.31.00.00 specifically classifies swivel seats with variable height adjustment that are constructed primarily of wood. This category encompasses a range of seating designed for offices, workshops, or similar environments where adjustability is a key functional requirement. Examples include wooden office chairs with gas-lift mechanisms for height adjustment, or adjustable stools made from wood for industrial or laboratory use.

This classification is distinguished from its sibling, HTS code 9401.39.00, which covers all other swivel seats with variable height adjustment that are not primarily made of wood. Therefore, the material composition is the decisive factor in differentiating these two categories. Goods classified under 9401.31.00.00 will predominantly feature wood as their primary structural component, such as the frame, legs, or seat and back shells.

As this is a leaf node within the HTS, there are no further subcategories under 9401.31.00.00. The classification is precise and relies on the combination of functional features (swivel, variable height adjustment) and material composition (of wood) to uniquely identify the goods.