Explanatory notes
… rest the feet, baby walkers, and linen and similar chests having a subsidiary use as seats ( heading 94.03 ). PARTS … seats of wood with variable height adjustment are chairs having seats that can revolve and, in some cases, tilt. For … 9401.61 and 9401.71 “Upholstered seats” are those having a soft layer of, for example, wadding, tow, animal …