… Seats (other than those of heading 94.02), whether or not convertible into beds, and parts thereof. …
Explanatory notes
… ‑ Seats (other than those of heading 94.02), whether or not convertible into beds, and parts thereof (+). 9401.10 ‑ … 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 …