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|Section XX - Chapter 94|
|Furniture; Bedding, Mattresses, Mattress Supports, Cushions and Similar Stuffed Furnishings; Lamps and Lighting Fittings, Not Elsewhere Specified or Included; Illuminated Signs, Illuminated Nameplates and the Like; Prefabricated Buildings|
|1.||This chapter does not cover:|
|(a).||Pneumatic or water mattresses, pillows or cushions, of chapter 39, 40 or 63;|
|(b).||Mirrors designed for placing on the floor or ground (for example, cheval-glasses (swing-mirrors)) of heading 7009;|
|(c).||Articles of chapter 71;|
|(d).||Parts of general use as defined in note 2 to section XV, of base metal (section XV), or similar goods of plastics (chapter 39), or safes of heading 8303;|
|(e).||Furniture specially designed as parts of refrigerating or freezing equipment of heading 8418; furniture specially designed for sewing machines (heading 8452);|
|(f).||Lamps or lighting fittings of chapter 85;|
|(g).||Furniture specially designed as parts of apparatus of heading 8518 of headings 8519 or 8521 (heading 8522), or of headings 8525 to 8528 (heading 8529);|
|(h).||Articles of heading 8714;|
|(ij).||Dentists' chairs incorporating dental appliances of heading 9018 or dentists' spittoons (heading 9018);|
|(k).||Articles of chapter 91 (for example, clocks and clock cases); or|
|(l).||Toy furniture and toy lamps or lighting fittings (heading 95O3), billiard tables and other furniture specially constructed for games (heading 9504), furniture for magic tricks or decorations (other than electric garlands) such as Chinese lanterns (heading 9505).|
|2.||The articles (other than parts) referred to in headings 9401 to 9403 are to be classified in those headings only if they are designed for placing on the floor or ground.|
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 other:
|(a).||Cupboards, bookcases, other shelved furniture (including single shelves presented with supports for fixing them to a wall) and unit furniture;|
|(b).||Seats and beds.|
|3.||(a).||In headings 9401 to 9403 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 c hapter 68 or 69.|
|(b).||Goods described in heading 9404, presented separately, are not to be classified in heading 9401, 9402 or 9403 as parts of goods.|
|4.||For the purposes of heading 9406, the expression "prefabricated buildings" 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, sh ops, sheds, garages or similar buildings.|
|1.||For the purposes of subheading 9401.20, seats of a kind used for motor vehicles does not include child safety seats.|
|Schedule B No. and Headings||Commodity Description||Unit of Quantity||Second Quantity|
|94||Furniture; Bedding, Mattresses, Mattress Supports, Cushions and Similar Stuffed Furnishings; Lamps and Lighting Fittings, Not Elsewhere Specified or Included; Illuminated Signs, Illuminated Nameplates and the Like; Prefabricated Buildings|
|94.01||- Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof:|
|9401.10.0000||- - Seats of a kind used for aircraft||No.|
|9401.20.0000||- - Seats of a kind used for motor vehicles||No.|
|9401.30||- - Swivel seats with variable height adjustment:|
|9401.30.4000||- - - With wooden frame||No.|
|9401.30.8000||- - - Other||No.|
|9401.40.0000||- - Seats other than garden seats or camping equipment, convertible into beds||No.|
|- - Seats of cane, osier, bamboo or similar materials:|
|9401.51.0000||- - - Of bamboo or rattan||No.|
|9401.59.0000||- - - Other||No.|
|- - Other seats, with wooden frames:|
|9401.61||- - - Upholstered:|
|9401.61.3000||- - - - Chairs||No.|
|9401.61.6000||- - - - Other||No.|
|9401.69||- - - Other:|
|9401.69.2000||- - - - Bent-wood seats||No.|
|- - - - Other:|
|9401.69.3000||- - - - - Chairs||No.|
|9401.69.8000||- - - - - Other||No.|
|- - Other seats, with metal frames:|
|9401.71.0000||- - - Upholstered||No.|
|9401.79.0000||- - - Other||No.|
|9401.80.0000||- - Other seats||No.|
|9401.90||- - Parts:|
|- - - Of seats of a kind used for motor vehicles:|
|9401.90.1010||- - - - Of leather, cut to shape||X|
|9401.90.1080||- - - - Other||X|
|9401.90.6000||- - - Other||X|
|94.02||- Medical, surgical, dental or veterinary furniture (for example, 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|
|9402.10.0000||- - Dentists', barbers' or similar chairs and parts thereof||X|
|9402.90||- - Other:|
|9402.90.0010||- - - Hospital beds||X|
|9402.90.0020||- - - Other||X|
|94.03||- Other furniture and parts thereof:|
|9403.10||- - Metal furniture of a kind used in offices|
|9403.10.0020||- - - Filing cabinets||X|
|9403.10.0040||- - - Other||X|
|9403.20||- - Other metal furniture:|
|9403.20.0010||- - - Household||X|
|- - - Other:|
|9403.20.0020||- - - - Counters, lockers, racks, display cases, shelves, partitions, and similar fixtures||X|
|9403.20.0030||- - - - Other||X|
|9403.30.0000||- - Wooden furniture of a kind used in offices||X|
|9403.40||- - Wooden furniture of a kind used in the kitchen:|
|9403.40.9060||- - - Cabinet work designed for permanent installation||X|
|9403.40.9500||- - - Other||X|
|9403.50.0000||- - Wooden furniture of a kind used in the bedroom||X|
|9403.60.0000||- - Other wooden furniture||X|
|9403.70.0000||- - Furniture of plastics||X|
|- - Furniture of other materials, including cane, osier, bamboo or similar materials:|
|9403.81.0000||- - - Of bamboo or rattan||X|
|9403.89.0000||- - - Other||X|
|9403.90||- - Parts:|
|9403.90.1000||- - - Of furniture of a kind used for motor vehicles||X|
|- - - Other:|
|9403.90.5500||- - - - Of rubber or plastics||X|
|9403.90.7000||- - - - Of wood||X|
|9403.90.9000||- - - - Other||X|
|94.04||- 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 o|
|9404.10.0000||- - Mattress supports||No.|
|- - Mattresses:|
|9404.21.0000||- - - Of cellular rubber or plastics, whether or not covered||No.|
|9404.29.0000||- - - Of other materials||No.|
|9404.30.0000||- - Sleeping bags||No.|
|9404.90||- - Other:|
|9404.90.4000||- - - Pillows, cushions, and similar furnishings||X|
|9404.90.7000||- - - Other||X|
|94.05||- Lamps and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like, having a permanently fixed light source, and parts thereof not elsewhere s|
|9405.10||- - Chandeliers and other electric ceiling or wall lighting fittings, excluding those of a kind used for lighting public open spaces or thoroughfares:|
|9405.10.1000||- - - Household||No.|
|9405.10.3000||- - - Other||No.|
|9405.20||- - Electric table, desk, bedside or floor-standing lamps:|
|9405.20.1000||- - - Household||No.|
|9405.20.3000||- - - Other||No.|
|9405.30.0000||- - Lighting sets of a kind used for Christmas trees||No.|
|9405.40.0000||- - Other electric lamps and lighting fittings||No.|
|9405.50.0000||- - Non-electrical lamps and lighting fittings||No.|
|9405.60.0000||- - Illuminated signs, illuminated nameplates and the like||No.|
|- - Parts:|
|9405.91.0000||- - - Of glass||X|
|9405.92.0000||- - - Of plastics||X|
|9405.99.0000||- - - Other||X|
|94.06||- Prefabricated buildings:|
|9406.00.4000||- - Of wood||No.|
|9406.00.8025||- - Of metal||No.|
|- - Other:|
|9406.00.8050||- - - Animal sheds of plastic||No.|
|9406.00.8090||- - - Other||No.|