HEADING 94.01 - SEATS (OTHER THAN THOSE OF HEADING No. 94.02) WHETHER OR NOT CONVERTIBLE INTO BEDS AND PARTS THEREOF (+) .

332 COMMODITIES

9401.10 - Seats of a kind used for aircraft

9401.20 - Seats of a kind used for motor vehicles

9401.30 - Swivel seats with variable height adjustment

9401.40 - Seats other than garden seats or camping equipment convertible into beds

9401.50 - Seats of cane osier bamboo or similar materials

- Other seats with wooden frames :

9401.61 - - Upholstered

9401.69 - - Other

- Other seats with metal frames :

9401.71 - - Upholstered

9401.79 - - Other

9401.80 - Other seats

9401.90 - Parts

Subject to the exclusions mentioned below this heading covers all seats (including those for vehicles provided that they comply with the conditions prescribed in Note 2 to  this Chapter) for example : Lounge chairs arm-chairs folding chairs deck chairs infants' high chairs and children's seats designed to be hung on the back of other seats (including vehicle seats) grandfather chairs benches couches (including those with electrical heating) settees sofas ottomans and the like stools (such as piano stools draughtsmen'sstools typists' stools and dual purpose stool-steps).

Armchairs couches settees etc. remain in this heading even if they are convertible into beds.

The heading does not however include :

(a)Steps (usually headings 44.21 and 73.26).

(b)Seat-sticks (heading 66.02).

(c)Articles of heading 87.14 (e.g. saddles).

(d)Adjustable-speed revolving chairs for reflex-testing (heading 90.19).

(e)Chairs and seats of heading 94.02.

(f)Stools and foot-stools (whether or not rocking) designed to rest the feet and linen and similar chests having a subsidiary use as seats (heading 94.03).

PARTS

The heading also covers identifiable parts of chairs or other seats such as backs bottoms and arm-rests (whether or not upholstered with straw or cane stuffed or sprung) and spiral springs assembled for seat upholstery. Separately presented cushions and mattresses sprung stuffed or internally fitted with any material or of cellular rubber or plastics whether or not covered are excluded (heading 94.04) even if they are clearly specialised as parts of upholstered seats (e.g. settees couches sofas). When these articles are combined with other parts of seats however they remain classified in this heading. They also remain in this heading when presented with the seats of which they form part.

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Subheading Explanatory Note.

Subheadings 9401.61 and 9401.71

" Upholstered seats " are those having a soft layer of for example wadding tow animal hair cellular plastics or rubber shaped (whether or not fixed) to the seat and covered with a material such as woven fabric leather or sheeting of plastics. Also classified as upholstered seats are seats the upholstering materials of which are not covered or have only a white fabric cover which is itself intended to be covered (known as upholstered seats " in muslin ") seats which are presented with detachable seat or back cushions and which could not be used without such cushions and seats with helical springs (for upholstery). On the other hand the presence of horizontally-acting tension springs designed to attach to the frame a steel wire lattice taut woven fabric etc. is not sufficient to cause the seats to be classified as upholstered. Similarly seats covered directly with materials such as woven fabric leather sheeting of plastics without the interposition of upholstering materials or springs and seats to which a single woven fabric backed with a thin layer of cellular plastics has been applied are not regarded as upholstered seats.

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