Explanatory notes
… stuffed or internally fitted with any material, or of cellular rubber or plastics, whether or not covered … furniture or shelves or for hanging on walls or from the ceiling. It therefore follows that this Chapter does not … bamboo, cane, plastics, base metals, glass, leather, stone, ceramics, etc.). Such furniture remains in these headings …Legal note
… machines (heading 84.52); (f) Lamps or light sources and parts thereof of Chapter 85; (g) … (ij) Dentists’ chairs incorporating dental appliances of heading 90.18 or dentists’ spittoons … Seats and beds. 3.‑ (A) In headings 94.01 to 94.03 references to parts of goods do not include references to …
