Section 20 Miscellaneous manufactured articles 94 Furniture; bedding, mattresses, mattress supports, cushions and similar st or included; 94 01 Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof 94 01 71 - - - Upholstered (excl high chairs , booster seats) Commodity Code Description 94 01 71 00 - - - Upholstered (excl high chairs , booster seats)