… Seats (other than those of heading 94.02), whether or not convertible into beds, and parts thereof. …
Explanatory notes
… 94.01 ‑ Seats (other than those of heading 94.02), whether or not convertible into beds, and parts thereof (+). … typists’ stools, and dual purpose stool‑steps) , seats which incorporate a sound system and are suitable for use … parts of upholstered seats (e.g., settees, couches, sofas). When these articles are combined with other parts of seats, …