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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 9401.6 — Other seats, with wooden frames:

Subheading

9401.61 Upholstered

Common commodities
Upholstered wooden dining chairPadded armchair with solid wood legsSofa with wooden frame and cushioned seatsFabric-covered wooden side chairWooden framed upholstered lounge chairVelvet padded wooden dining seatSolid wood armchair with padded backrestUpholstered wooden rocking chairCushioned wood framed recliner chairWooden-framed tufted upholstered seat

HS codes

CodeDescriptionTaxes
9401.61.10usedCessEIC, Customs TaxCID, PAL, SSCL, VAT
9401.61.90OtherCessEIC, Customs TaxCID, PAL, SSCL, VAT