9401.49.00.00 - Other

This HTS category, 9401.49.00.00, encompasses seats, other than garden seats or camping equipment, that are convertible into beds, and specifically covers those not made of wood. This includes upholstered furniture such as sofa beds, pull-out couches, and futons where the primary construction material for the frame or visible components is not wood. The focus is on convertible seating where metal, plastic, or a combination of materials (excluding a predominant wooden structure) forms the foundation of the convertible mechanism and frame.

This classification serves as a residual category within convertible seating, distinct from its sibling, 9401.41.00.00, which exclusively covers convertible seats of wood. Therefore, if a convertible seat has a frame constructed from metal alloys, plastics, or composite materials, and is designed to transform into a sleeping surface, it would fall under this 9401.49.00.00 classification. The key differentiator is the absence of wood as the primary structural element.

As this is a leaf node within the HTS structure, there are no further subcategories under 9401.49.00.00. All convertible seats meeting the criteria of being non-wooden and not garden or camping equipment are classified directly here. Classification decisions should carefully consider the predominant materials used in the construction of the frame and convertible mechanism to ensure correct assignment.