| 940110 | 940110 - Seats; of a kind used for aircraft |
| 940120 | 940120 - Seats; of a kind used for motor vehicles |
| 940130 | 940130 - Seats; swivel with variable height adjustment, excluding medi |
| 940131 | 940131 - Seats; swivel with variable height adjustment of wood, exclud |
| 940139 | 940139 - Seats; swivel with variable height adjustment of other than w |
| 940140 | 940140 - Seats; convertible into beds, other than garden seats or camp |
| 940141 | 940141 - Seats; convertible into beds of wood, other than garden seats |
| 940149 | 940149 - Seats; convertible into beds of other than wood, other than g |
| 940150 | seats Of Cane, osier, bamboo or similar materials |
| 940151 | 940151 - -- Of bamboo or rattan |
| 940152 | 940152 - Seats; of bamboo |
| 940153 | 940153 - Seats; of rattan |
| 940159 | 940159 - Seats; of cane, osier or similar materials, other than bamboo |
| 940161 | 940161 - Seats; with wooden frames, upholstered, (excluding medical, s |
| 940169 | 940169 - Seats; with wooden frames, not upholstered, (excluding medica |
| 940171 | 940171 - Seats; with metal frames, upholstered, (excluding medical, su |
| 940179 | 940179 - Seats; with metal frames, not upholstered, (excluding medical |
| 940180 | 940180 - Seats; n.e.c. in heading no. 9401, (excluding medical, surgic |
| 940190 | 940190 - Seat; parts |
| 940191 | 940191 - Seats; parts, of wood, (other than for use in the assembly of |
| 940199 | 940199 - Seats; parts, (of other than wood) for use in the assembly of |