雜項製品, 94 Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; lamps and lighting fittings, not elsewhere specified or included; illuminated sign illuminated nameplates and the like; prefabricated buildings, 94.01 -seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof:, 94.01.40 -seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: --seats which transform into beds, excluding garden or camping equipment, 業務, 業務