9401.41.00.00 - Of wood

This HTS classification, 9401.41.00.00, specifically covers seats that are convertible into beds and are constructed primarily of wood. This includes a wide range of furniture items designed to serve a dual purpose, transitioning from seating to sleeping accommodations. Examples within this category might include wooden sofa beds, wooden futons, and wooden daybeds that can be converted into beds. The defining characteristic for classification here is the material of construction, with wood being the predominant component of the frame and visible parts.

This category is distinct from its sibling, 9401.49.00.00, which covers similar convertible seats but are not primarily made of wood. Therefore, if a convertible seat has a metal frame with upholstery and minor wooden accents, it would likely fall under the "other" category, 9401.49.00.00, rather than this wood-focused classification. The emphasis on "of wood" is crucial for accurate differentiation at this level of the tariff schedule.

As this is a leaf node, there are no further subcategories within 9401.41.00.00. Classification within this code is therefore dependent on correctly identifying the item as a seat convertible into a bed and confirming that its principal material composition is wood. The design and functionality of the conversion mechanism are secondary to the material aspect for initial classification at this level.