²[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.
(Section Notes)

Main Notes

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 of Chapter 85;

(g) furniture specially designed as parts of apparatus of heading 8518 (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);

(l) toy furniture or toy, luminaries 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); or

(m) monopods, bipods, tripods and similar articles (heading 9620).

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 the 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 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.

Policy Conditions

1. Export of Value added products of Red Sanders wood such as Chips, Powder, Extracts, Dyes, Musical Instruments, Parts of Musical Instruments, Furniture, Parts of various sizes of furniture (maximum cross section: sizes: 15 cm X 15 cm; Planks: 20 cm X 7.5 cm and maximum length 2.5 Mtrs), toys, dolls & other handicrafts made from Red Sanders wood procured from legal sources is Restricted wherein Exports is permitted under authorisation subject to the following documentation:-

Applications for export authorisations should be accompanied by attested copies of certificate of origin issued by the Principal Chief Conservator of Forests of the State from where the stocks were procured, giving details of the date of procurement from legal sources and quantities procured. A Certificate of the current position of stocks so procured and available with the applicant given after physical verification of the stocks, by the authority nominated for the purpose by the Principal Chief Conservator of Forests, should also accompany application for export authorisation.

The applications shall be considered on merits for issue of Export authorisation, which shall be subject to any other conditions such as MEP, quantity ceilings requirements under CITES, etc. as may be prescribed from time to time.

]

^[helldodold[¹[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.

Policy Conditions

1. Export of Value added products of Red Sanders wood such as Chips, Powder, Extracts, Dyes, Musical Instruments, Parts of Musical Instruments, Furniture, Parts of various sizes of furniture (maximum cross section: sizes: 15 cm X 15 cm; Planks: 20 cm X 7.5 cm and maximum length 2.5 Mtrs), toys, dolls & other handicrafts made from Red Sanders wood procured from legal sources is Restricted wherein Exports  is permitted under authorisation subject to the following documentation:-

Applications for export authorisations should be accompanied by attested copies of certificate of origin issued by the Principal Chief Conservator of Forests of the State from where the stocks were procured, giving details of the date of  procurement  from legal sources and quantities procured. A Certificate of the current position of stocks so procured and available with the applicant given after    physical verification of the stocks, by the authority nominated  for  the purpose by the Principal Chief Conservator of Forests, should also accompany  application for export authorisation.

The applications shall be considered on merits for issue of Export authorisation, which shall be subject to any other conditions such as MEP, quantity ceilings requirements  under CITES, etc. as may be prescribed from time to time.

 

Chapter Number	ITC(HS) Code	Description	Export Policy	Policy Condition	Notification No	Notification Date
94	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.
94	9401	Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof.
94	94011000	Seats of a kind used for aircraft	Free
94	94012000	Seats of a kind used for motor vehicles	Free
94	94013100	Swivel seats and variable height adjustment:--Of wood ;	Free
94	94013900	Swivel seats and variable height adjustment:-Other	Free
94	94014100	Seats other than garden seats or camping equipment, convertible into beds: - - Of wood	Free
94	94014900	Seats other than garden seats or camping equipment, convertible into beds: - - Other	Free
94	94015200	Seats of cane, osier, bamboo or similar materials : -- Of bamboo	Free
94	94015300	Seats of cane, osier, bamboo or similar materials : -- Of rattan	Free
94	94015900	Seats of cane, osier, bamboo or similar materials : -- Other	Free
94	94016100	Other seats, with wooden frames : -- Upholstered	Free
94	94016900	Other seats, with wooden frames : -- Other	Free
94	94017100	Other seats, with metal frames : -- Upholstered	Free
94	94017900	Other seats, with metal frames : -- Other	Free
94	94018000	Other seats	Free
94	94019100	Parts: - - Of wood	Free
94	94019900	Parts: - - Other	Free
94	9402	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 movements; parts of the foregoing articles.
94	940210	Dentists', barbers' or similar chairs and parts thereof
94	94021010	Dentists' chairs and parts thereof	Free
94	94021090	Other	Free
94	940290	Other
94	94029010	Hospital beds with mechanical fittings	Free
94	94029020	Parts	Free
94	94029090	Other	Free
94	9403	Other furniture and parts thereof.
94	940310	Metal furniture of a kind used in offices
94	94031010	Of Steel	Free
94	94031090	Other	Free
94	940320	Other metal furniture
94	94032010	Of Steel	Free
94	94032090	Other	Free
94	940330	Wooden furniture of a kind used in offices
94	94033010	Cabinetware	Free
94	94033090	Other	Free
94	94034000	Wooden furniture of a kind used in the kitchen	Free
94	940350	Wooden furniture of a kind used in the bedroom
94	94035010	Bed stead	Free
94	94035090	Other	Free
94	94036000	Other wooden furniture	Free
94	94037000	Furniture of plastics	Free
94	94038200	Furniture of other materials, including cane, osier, bamboo or similar materials : -- Of bamboo	Free
94	94038300	Furniture of other materials, including cane, osier, bamboo or similar materials : -- Of rattan	Free
94	94038900	Furniture of other materials, including cane, osier, bamboo or similar materials : -- Other	Free
94	94039100	Parts: - - Of wood	Free	Subject to Policy Condition 1 of this Chapter
94	94039900	Parts: - - Other	Free
94	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.
94	94041000	Mattress supports	Free
94	940421	Mattresses : -- Of cellular rubber or plastics, whether or not covered
94	94042110	Mattresses: ----Of Rubber	Free
94	94042190	Mattresses: ----Of Plastic	Free
94	940429	Mattresses : -- Of other materials	Free
94	94042910	Spring interior	Free
94	94042920	of rubberized coir with or without combination or other materials whether or not with metallic springs.	Free
94	94042990	Other	Free
94	940430	Sleeping bags
94	94043010	Filled with feathers or down	Free
94	94043090	Other	Free
94	94044010	Quilts	Free
94	94044020	Bedspreads	Free
94	94044030	Eiderdowns	Free
94	94044040	Duvets (comforters)	Free
94	94049000	Other	Free
94	9405	LUMINAIRES 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 SPECIFIED OR INCLUDED
94	94051100	Chandeliers and other electric ceiling or wall lighting fittings, excluding those of a kind used for lighting public open spaces or thoroughfares: - - Designed for use solely with light-emitting diode (LED) light sources	Free
94	94051900	Chandeliers and other electric ceiling or wall lighting fittings, excluding those of a kind used for lighting public open spaces or thoroughfares: - - Other	Free
94	94053100	Lighting strings of a kind used for Christmas trees: - - Designed for use solely with light-emitting diode (LED) light sources	Free
94	94053900	Lighting strings of a kind used for Christmas trees: - - Other	Free
94	94054100	Other electric luminaires and lighting fittings: - - Photovoltaic, designed for use solely with lightemitting diode (LED) light sources	Free
94	94054200	Other electric luminaires and lighting fittings: - - Other, designed for use solely with lightemitting diode (LED) light sources	Free
94	94054900	Other electric luminaires and lighting fittings: -- Other	Free
94	94055000	Non-electrical luminaires and lighting fittings	Free
94	94056100	-Illuminated signs, illuminated name-plates and the ;   like:-- Designed for use solely with lightemitting diode ;   (LED) light sources	Free
94	94056900	Illuminated signs, illuminated name-plates and the ;   like:-- Other	Free
94	94059100	Parts : -- Of glass	Free
94	94059200	Parts : -- Of plastics	Free
94	94059900	Parts : -- Other	Free
94	9406	Prefabricated buildings.
94	940610	Of wood
94	94061010	Green-houses	Free
94	94061020	For cold storage	Free
94	94061030	Silos for storing ensilage	Free
94	94061090	Other	Free
94	94062000	Modular building units, of steel	Free
94	940690	Other
94	94069010	Green-houses	Free
94	94069020	For cold storage	Free
94	94069030	Silos for storing ensilage	Free
94	94069090	Other	Free

]^helldod]

1. Inserted Vide Trade Notice No. 11/2024-25 Dated 02.08.2024

2. Substituted vide:- Notification No. 50/2024-25 Dated 13.01.2025