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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

HS code

9401.49.90 Other

Applicable taxes: CessEIC, Customs TaxCID, PAL, SSCL, VAT
Last Verified Date - 1 October 2026
Common commodities
Metal sleeper sofaConvertible metal loveseatFolding metal sofa bedMetal pull-out armchairCollapsible metal daybedModern metal futon seatingSpace-saving metal reclinerMetal sofa bed frameFoldaway metal sofaMetal multi-function seating