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Section XX — 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 sign illuminated nameplates and the like; prefabricated buildings

Heading 9401 — Seats (other than those of heading 94.02), whether or not convertible into beds, and parts thereof.

National subdivision 9401.4 — Seats other than garden seats or camping equipment, convertible into beds

Subheading

9401.41 Of wood

Common commodities
Wooden frame sleeper sofaTimber foldable bed with seatConvertible wood couch with sleeping functionFuton frame made of solid woodSolid wood sofa bed for homeCollapsible wooden bed with seating areaWooden convertible daybedTraditional timber sleeper chairMulti-functional wood futon frameConvertible wooden armchair bed

HS codes

CodeDescriptionTaxes
9401.41.10UsedCessEIC, Customs TaxCID, PAL, SSCL, VAT
9401.41.90OtherCessEIC, Customs TaxCID, PAL, SSCL, VAT