| 9401 | | Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: | | | | |
| 9402 | | Medical, surgical, dental or veterinary furniture (for ex- ample, operating tables, examination tables, hospital beds with mechanical fittings, dentists' chairs); barbers' chairs and similar chairs, having rotating as well as both reclining and elevating movements; parts of the foregoing articles: | | | | |
| 9402.10.00 | 00 | Dentists', barbers' or similar chairs and parts thereof | X | Free | | 35% |
| 9402.90.00 | | Other | | Free | | 40% |
| 9402.90.00 | 10 | Hospital beds | X | | | |
| 9402.90.00 | 20 | Other | X | | | |
| 9801.00.10 | 92 | Articles provided for in headings 9401, 9402 or 9403 | X | | | |
