(a) Bedding product means

1. (1) An item that is used for sleeping or sleep-related purposes; or

2. (2) Any component or accessory with respect to an item described in this paragraph (a), without regard to whether the component or accessory, as applicable, is used—

   1. (i) Alone; or
   2. (ii) Along with, or contained within, that item;

(e) Upholstered furniture.

1. (1) Means an article of seating furniture that—

   1. (i) Is intended for indoor use;
   2. (ii) Is movable or stationary;
   3. (iii) Is constructed with an upholstered seat, back, or arm;

   4. (iv) Is:

      1. (A) Made or sold with a cushion or pillow, without regard to whether that cushion or pillow, as applicable, is attached or detached with respect to the article of furniture, or
      2. (B) Stuffed or filled, or able to be stuffed or filled, in whole or in part, with any material, including a substance or material that is hidden or concealed by fabric or another covering, including a cushion or pillow belonging to, or forming a part of, the article of furniture; and
   5. (v) Together with the structural units of the article of furniture, any filling material, and the container and covering with respect to those structural units and that filling material, can be used as a support for the body of an individual, or the limbs and feet of an individual, when the individual sits in an upright or reclining position;
2. (2) Includes an article of furniture that is intended for use by a child; and

3. (3) Does not include—

   1. (i) A mattress;
   2. (ii) A foundation;
   3. (iii) Any bedding product; or
   4. (iv) Furniture that is used exclusively for the purpose of physical fitness and exercise.