A RECLINING ARM CHAIR. WITH A METAL FRAME AND COVERED IN BONDED LEATHER, IT IS FILLED WITH A DENSE FOAM. IT HAS A 3 POSITION RECLINE OF UPRIGHT, SEMI-RECLINE AND FULL RECLINE/SLEEP POSITION.

CLASSIFICATION HAS BEEN DETERMINED IN ACCORDANCE WITH THE FOLLOWING: - GENERAL INTERPRETATIVE RULES (GIRS) GIR 1 HAS BEEN USED TO CLASSIFY THIS PRODUCT BY THE TERMS OF HEADING 9401 - SEATS (OTHER THAN THOSE OF HEADING 94.02), WHETHER OR NOT CONVERTIBLE INTO BEDS, AND PARTS THEREOF: GIR 6 HAS BEEN USED TO CLASSIFY TO SUBHEADING LEVEL 940171 - OTHER SEATS WITH METAL FRAMES - UPHOLSTERED. ALSO CLASSIFIED IN ACCORDANCE WITH :- CHAPTER 94 NOTE 2 HSEN NOTES TO HEADING 9401.