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Section XX

MISCELLANEOUS MANUFACTURED ARTICLES

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Chapter 94

Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; lamps and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated buildings

Notes.

1.‑  This Chapter does not coverĀ :

Ā Ā Ā Ā Ā Ā  (a)Ā Ā Ā  Pneumatic or water mattresses, pillows or cushions, of ChapterĀ 39, 40 or 63;

Ā Ā Ā Ā Ā Ā  (b)Ā Ā Ā  Mirrors designed for placing on the floor or ground (for example, cheval‑glasses (swing‑mirrors)) of headingĀ 70.09;

Ā Ā Ā Ā Ā Ā  (c)Ā Ā Ā  Articles of ChapterĀ 71;

Ā Ā Ā Ā Ā Ā  (d)Ā Ā Ā  Parts of general use as defined in NoteĀ 2 to SectionĀ XV, of base metal (SectionĀ XV), or similar goods of plastics (ChapterĀ 39), or safes of headingĀ 83.03;

Ā Ā Ā Ā Ā Ā  (e)Ā Ā Ā  Furniture specially designed as parts of refrigerating or freezing equipment of headingĀ 84.18; furniture specially designed for sewing machines (headingĀ 84.52);

Ā Ā Ā Ā Ā Ā  (f)Ā Ā Ā  Lamps or lighting fittings of ChapterĀ 85;

Ā Ā Ā Ā Ā Ā  (g)Ā Ā Ā  Furniture specially designed as parts of apparatus of headingĀ 85.18 (headingĀ 85.18), of headingĀ 85.19 or 85.21 (headingĀ 85.22) or of headingsĀ 85.25 to 85.28 (headingĀ 85.29);

Ā Ā Ā Ā Ā Ā  (h)Ā Ā Ā  Articles of headingĀ 87.14;

Ā Ā Ā Ā Ā Ā  (ij)Ā Ā Ā  Dentists’ chairs incorporating dental appliances of headingĀ 90.18 or dentists’ spittoons (headingĀ 90.18);

Ā Ā Ā Ā Ā Ā  (k)Ā Ā Ā  Articles of ChapterĀ 91 (for example, clocks and clock cases);

Ā Ā Ā Ā Ā Ā  (l)Ā Ā Ā Ā  Toy furniture or toy lamps or lighting fittings (headingĀ 95.03), billiard tables or other furniture specially constructed for games (headingĀ 95.04), furniture for conjuring tricks or decorations (other than electric garlands) such as Chinese lanterns (headingĀ 95.05); or

Ā Ā Ā Ā Ā Ā  (m)Ā  Monopods, bipods, tripods and similar articles (headingĀ 96.20).

2.‑  The articles (other than parts) referred to in headingsĀ 94.01 to 94.03 are to be classified in those headings only if they are designed for placing on the floor or ground.

Ā Ā Ā Ā Ā Ā  The following are, however, to be classified in the above‑mentioned headings even if they are designed to be hung, to be fixed to the wall or to stand one on the otherĀ :

Ā Ā Ā Ā Ā Ā  (a)Ā Ā Ā  Cupboards, bookcases, other shelved furniture (including single shelves presented with supports for fixing them to the wall) and unit furniture;

Ā Ā Ā Ā Ā Ā  (b)Ā Ā Ā  Seats and beds.

3.‑  (A)Ā Ā  In headingsĀ 94.01 to 94.03 references to parts of goods do not include references to sheets or slabs (whether or not cut to shape but not combined with other parts) of glass (including mirrors), marble or other stone or of any other material referred to in ChapterĀ 68 or 69.

Ā Ā Ā Ā Ā Ā  (B)Ā Ā  Goods described in headingĀ 94.04, presented separately, are not to be classified in headingĀ 94.01, 94.02 or 94.03 as parts of goods.

4.‑  For the purposes of headingĀ 94.06, the expression ā€œprefabricated buildingsā€ means buildings which are finished in the factory or put up as elements, presented together, to be assembled on site, such as housing or worksite accommodation, offices, schools, shops, sheds, garages or similar buildings.

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Heading 9404

Mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered.

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9404.10

- Mattress supports

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9404.2

- MattressesĀ  :

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9404.21

-- Of cellular rubber or plastics, whether or not covered

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9404.29

-- Of other materials

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9404.30

- Sleeping bags

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9404.90

- Other

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