Upholstered

94.01 - Seats (other than those of heading 94.02), whether or not convertible into beds, and parts thereof (+). - Seats of a kind used for aircraR 9401.20 - Seats of a kind used for motor vehicles 9401.10 9401.30 - Swivel seats with variable height adjustment 940 1.40 940 1.51 9401.59 9401.61 9401.69 - Seats other than garden seats or camping equipment, convertible into beds - Seats of cane, osier, bamboo or similar materials : - - Of bamboo or rattan - - Other - Other seats, with wooden frames : - - Upholstered - - Other - Other seats, with metal frames : 9401.71 - - Upholstered - - Other 9401.80 - Other seats 9401.79 9401.90 - Parts Subject to the exclusions mentioned below, this heading covers all seats (including those for vehicles, provided that they comply with the conditions prescribed in Note 2 to this Chapter), for example : Lounge chairs, arm-chairs, folding chairs, deck chairs, infants' high chairs and children's seats desi ed to be hung on the back of other seats (including vehicle seats), grandfather chairs, benc es, couches (including those with electrical heating), settees, sofas, ottomans and the like, stools (such as piano stools, draughtsmen's stools, typists' stools, and dual purpose stool-steps). r Armchairs, couches, settees, etc., remain in this heading even if they are convertible into beds. The heading does not, however, include : (a) Steps (usually headings 44.21 and 73.26). @) Seat-sticks (heading 66.02). (c) Articles of heading 87.14 (e.g., saddles). (d) Adjustable-speed revolving chairs for reflex-testing (heading 90.19). (e) Chairs and seats of heading 94.02. (f) Stools and foot-stools (whether or not rockin ) designed to rest the feet, and linen and similar chests having a subsidiary use as seats (heading 94. 3). % PARTS The heading also covers identifiable arts of chairs or other seats, such as backs, bottoms and arm-rests (whether or not upholstere with straw or cane, stuffed or sprung), and spiral springs assembled for seat upholstery. B Separately presented cushions and mattresses, sprung, stuffed or internally fitted with an material or of cellular rubber or plastics whether or not covered, are excluded (heading 94-06 even if they are clearly specialised as parts of upholstered seats (e-g., settees, couches, sofas). When these artides are combined with other parts of seats, however, they remain classified in this heading. They also remain in this heading when presented with the seats of which they form Part.

Subheading Explanatory Notes. Subheadings 9401.61 and 9401.71 "Upholstered seats " are those having a soR la er of, for example, waddin tow, animal hair, cellular lastics or rubber, shaped (whether or not fiaedrto the seat and covered w i g a material such as woven Fabric, leather or sheeting of plastics. Also classified as upholstered seats are seats the u holsterin materials of which are not covered or have only a white fabric cover which is itself intended to%e covere8 (known as u bolstered seats " in muslin "), seats which are presented with detachable seat or back cushions ancf which could not be used without such cushions, and seats with helical springs (for upholstery). On the other hand, the presence of horizontally-actingtension springs, designed to attach to the frame a steel wire lattice, taut woven fabric, etc., is not sufficient to cause the seats to be classified as u holstered. Similarly, seats covered directly with materials such as woven fabric, leather, sheeting of rastiics, without B e lnte osition of u holstering materials or springs, and seats to which a single woven Fabric backed with a thin ayer of celluL plastics has been apphed, are not regarded as upholstered seats. 'P Subheading 9401.80 This subheading also covers safety seats suitable for use for the carria e of infants and toddlers in motor vehicles or other means of transport. They are removable and are attac ed to the vehicle's seats by means of the seat belt and a tether strap.