Customs - Tariff Book
Notes
1.
This Chapter does not cover the following:
(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 70.09;
(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), and safes of heading 83.03;
(e)
furniture specially designed as parts of refrigerating or freezing equipment of heading 84.18; furniture specially designed for sewing machines (heading 84.52);
(f)
lamps or light sources and parts thereof of Chapter 85;
(g)
furniture specially designed as parts of apparatus of heading 85.18 (heading 85.18), of heading 85.19 or 85.21 (heading 85.22) or of heading 85.25 to 85.28 (heading 85.29);
(h)
articles of heading 87.14;
(ij)
dentists' chairs incorporating dental appliances of heading 90.18 and dentists' spittoons (heading 90.18);
(k)
articles of Chapter 91 (for example, clocks and clock cases);
(l)
toy furniture or toy luminaires and lighting fittings (heading 95.03), billiard tables or other furniture specially constructed for games (heading 95.04), furniture for conjuring tricks or decorations (excluding lighting strings) such as Chinese lanterns (heading 95.05); or
(m)
monopods, bipods, tripods and similar articles (heading 96.20).
2.
The articles (excluding parts) referred to in headings 94.01 to 94.03 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 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 Chapter 68 or 69.
(B)
Goods described in heading 94.04, presented separately, are not to be classified in heading 94.01, 94.02 or 94.03 as parts of goods.
4.
For the purposes of heading 94.06, 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.
Additional Note
1.
For the purposes of subheading 9404.90.10, the expression "blankets" means articles of bedding consisting of pile fabric on one or both sides internally fitted with any material.
2.
For the purposes of heading 94.06-
(a)
Prefabricated buildings of different materials are to be classified as if consisting wholly of the material which predominates by weight over any other single material.
(b)
When no one material predominates by weight, the prefabricated buildings are to be classified as if consisting wholly of the material that occurs last in numerical order amongst those which equally merit consideration in Part 1 of Schedule No. 1.
(c)
The provisions of Section Note 7 to Section XV mutatis mutandis applies to the prefabricated buildings of heading 94.06.
3.
For the purposes of subheading 9403.50.1 "solid wood" does not include furniture manufactured from wood classifiable in headings 44.10, 44.11 and 44.12.
| Heading | Description | General |
|---|---|---|
| 94.01 | Seats (excluding those of heading 94.02), whether or not convertible into beds, and parts thereof: | |
| 9401.10 | Seats of a kind used for aircraft | free |
| 9401.20 | Seats of a kind used for motor vehicles | 20% |
| 9401.3 | Swivel seats with variable height adjustment: | |
| 9401.31 | Of wood: | |
| 9401.31.10 | On a base, with wheels having a diameter not exceeding 65 mm | 20% |
| 9401.31.90 | Other | 20% |
| 9401.39 | Other: | |
| 9401.39.10 | On a base, with wheels having a diameter not exceeding 65 mm | 20% |
| 9401.39.90 | Other | 20% |
| 9401.4 | Seats (excluding garden seats or camping equipment), convertible into beds: | |
| 9401.41 | Of wood | 20% |
| 9401.49 | Other | 20% |
| 9401.5 | Seats of cane, osier, bamboo or similar materials: | |
| 9401.52 | Of bamboo | 20% |
| 9401.53 | Of rattan | 20% |
| 9401.59 | Other | 20% |
| 9401.6 | Other seats, with wooden frames: | |
| 9401.61 | Upholstered: | |
| 9401.61.30 | Suitable for indoor living space (excluding barstools, dining chairs and the like) | 20% |
| 9401.61.20 | Reclining seats, mechanically operated | 20% |
| 9401.61.10 | Reclining seats, electrically operated | 20% |
| 9401.61.40 | Barstools, dining chairs and the like | 20% |
| 9401.61.60 | Other, suitable for office use | 20% |
| 9401.61.90 | Other | 20% |
| 9401.61.50 | Other, with sleigh base-frame | 20% |
| 9401.69.10 | Bent-wood chairs | 20% |
| 9401.69 | Other: | |
| 9401.69.20 | Other, with sleigh base-frame | 20% |
| 9401.69.30 | Other, suitable for office use | 20% |
| 9401.69.40 | Stationary activity centres for children | 20% |
| 9401.7 | Other seats, with metal frames: | |
| 9401.69.50 | Other chairs for children, including highchairs | 20% |
| 9401.69.90 | Other | 20% |
| 9401.71 | Upholstered: | |
| 9401.71.10 | With sleigh base-frame | 20% |
| 9401.71.40 | Other chairs for children, including highchairs | 20% |
| 9401.71.30 | Stationary activity centres for children | 20% |
| 9401.71.20 | With 4-legged frame | 20% |
| 9401.71.90 | Other | 20% |
| 9401.79.10 | With sleigh base-frame | 20% |
| 9401.79.20 | With 4-legged frame | 20% |
| 9401.79.30 | Stationary activity centres for children | 20% |
| 9401.79.40 | Other chairs for children, including highchairs | 20% |
| 9401.79 | Other: | |
| 9401.80.30 | Highchairs and booster seats for children, of plastics | 20% |
| 9401.80.20 | Stationary activity centres for children, of plastics | 20% |
| 9401.80.50 | Other, suitable for outdoor use, with textile seats or textile backrest | 20% |
| 9401.80.35 | Other chairs for children, of polymers of propylene (excluding chairs covered by the preceding subheadings under 9401.80) | 20% |
| 9401.80.10 | Safety seats for children | 20% |
| 9401.79.90 | Other | 20% |
| 9401.79.65 | Chairs with seats of medium density fibreboard (MDF) (excluding chairs covered by the preceding subheadings under 9401.79) | 20% |
| 9401.79.60 | Chairs with seats of wood, (excluding those having seats of medium density fibreboard (MDF) and excluding chairs covered by the preceding subheadings under 9401.79) | 20% |
| 9401.79.55 | Chairs with seats of polymers of propylene, (excluding chairs covered by the preceding subheadings under 9401.79) | 20% |
| 9401.79.50 | Other, suitable for outdoor use | 20% |
| 9401.80 | Other seats: | |
| 9401.80.40 | Other, of plastics | 20% |
| 9401.80.90 | Other | 20% |
| 9401.9 | Parts: | |
| 9401.91.10 | Identifiable for use with aircraft seats of subheading 9401.10 | free |
| 9401.91 | Of wood: | |
| 9401.91.2 | Mechanical actions for chairs: | |
| 9401.91.15 | Identifiable for use with motor vehicle seats of subheading 9401.20 | 20% |
| 9401.91.29 | Other | 20% |
| 9401.91.30 | Laminated plywood seats and backrests | 20% |
| 9401.91.21 | For the seats of subheading 9401.61.10 and 9401.61.20 | 20% |
| 9401.91.90 | Other | 20% |
| 9401.99 | Other: | |
| 9401.99.2 | Mechanical actions for chairs: | |
| 9401.99.15 | Identifiable for use with motor vehicle seats of subheading 9401.20 | 20% |
| 9401.99.21 | For the seats of subheading 9401.61.10 and 9401.61.20 | 20% |
| 9401.99.29 | Other | 20% |
| 9401.99.30 | Laminated plywood seats and backrests | 20% |
| 9401.99.10 | Identifiable for use with aircraft seats of subheading 9401.10 | free |
| 9401.99.90 | Other | 20% |
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