| Tariff Classification |
| section 20 | Miscellaneous manufactured articles |
| chapter 94 | Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; luminaires and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated buildings |
| 94.01 | Seats (other than those of heading 94.02), whether or not convertible into beds, and parts thereof: |
| －Seats other than garden seats or camping equipment, convertible into beds: |
| 9401.41 | －－Of wood |
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