Customs Tariff
Chapter 94
Furniture; Bedding, Mattresses, Mattress Supports, Cushions and Similar Stuffed Furnishings; luminaires and lighting fittings, Not Elsewhere Specified or Included; Illuminated Signs, Illuminated Name-Plates 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 light sources and parts thereof Chapter 85;
(g) Furniture specially designed as parts of apparatus of heading 8518 (heading 8518), of headings 8519 to 8521 (heading 8522) or of headings 8525 to 8528 (heading 8529);
(h) Articles of heading 87.14;
(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 or toy luminaires and lighting fittings (heading 9503), billiard tables or other furniture specially constructed for games (heading 9504), furniture for conjuring tricks or decorations (other than lightings strings) 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 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
Chapter
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, shops, sheds, garages or similar buildings.
Prefabricated buildings include "modular building units" of steel, normally presented in the size and shape of a standard shipping container, but substantially or completely pre-fitted internally. Such modular building units are normally designed to be assembled together to form permanent buildings.