Seats; with metal frames, upholstered, (excluding medical, surgical, dental, veterinary or barber furniture)
94 Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; lamps and lighting fittings, n.e.c.; illuminated signs, illuminated name-plates and the like; prefabricated buildings
9401 Seats (not those of heading no. 9402), whether or not convertible into beds and parts thereof
9401.71 With metal frames, upholstered, (excluding medical, surgical, dental, veterinary or barber furniture)