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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

9401.49 Other

Common commodities
Metal fold-out sleeper couchSteel framed pull-down bed sofaConvertible metal futon bedMetal mechanism convertible seatingSleeper sofa with metal structureFolding bed with steel frameSteel framed sofa bed setCollapsible metal sofa bedSteel-frame convertible couchConvertible bed for living room (metal frame)

HS codes

CodeDescriptionTaxes
9401.49.10UsedCessEIC, Customs TaxCID, PAL, SSCL, VAT
9401.49.90OtherCessEIC, Customs TaxCID, PAL, SSCL, VAT