Section 20 Miscellaneous manufactured articles 94 Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishing; lamps and lighting fittings, NES or incl.; illuminated signs or name-plates and the like; prefabricated buildings 94 01 Seats, other thanthose of 94.02, and parts thereof 94 01 40 Seats, (excl. garden seats or camping equipment), convertible into beds 94 01 40 00 Seats, (excl. garden seats or camping equipment), convertible into beds Commodity Code Description 94 01 40 00 00 Seats, (excl. garden seats or camping equipment), convertible into beds