Section 20 Miscellaneous manufactured articles 94 Furniture;bedding,mattresses,mattress supports, cushions and similar s tuffed furnishings;luminaires and lighting fittings,not elsewhere spec ified or included; (see NOT46) 94 01 Seats (other than those of heading 94.02), whether or not convertible into beds, and parts thereof. 94 01 40 Seats other than garden seats or camping equipment, convertible into beds Commodity Code Description 94 01 40 00 Seats other than garden seats or camping equipment, convertible into beds