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
Chapter Notes.
1.-This Chapter does not cover :
(a) Pneumatic or water mattresses pillows or cushions of CHAPTER39 40 or 63;
(b) Mirrors designed for placing on the floor or ground (for example cheval-glasses (swing- mirrors)) of heading No. 70.09;
(c) Articles of CHAPTER71;
(d) Parts of general use as defined in Note 2 to Section XV of base metal (Section XV) or similar goods of plastics (CHAPTER39) or safes of heading No. 83.03; (e) Furniture specially designed as parts of refrigerating or freezing equipment of heading No. 84.18; furniture specially designed for sewing machines (heading No. 84.52);
(f) Lamps or lighting fittings of CHAPTER85;
(g) Furniture specially designed as parts of apparatus of heading No. 85.18 (heading No. 85.18) of headings Nos. 85.19 to 85.21 (heading No. 85.22) or of headings Nos. 85.25 to 85.28 (heading No. 85.29);
(h) Articles of heading No. 87.14;
(ij)Dentists' chairs incorporating dental appliances of heading No. 90.18 or dentists' spittoons (heading No. 90.18);
(k) Articles of CHAPTER91 (for example clocks and clock cases); or (l) Toy furniture or toy lamps or lighting fittings (heading No. 95.03) billiard tables or other furniture specially constructed for games (heading No. 95.04) furniture for conjuring tricks or decorations (other than electric garlands) such as Chinese lanterns (heading No. 95.05
2.-The articles (other than parts) referred to in headings Nos. 94.01 to 94.03 are to be classified in those headings only if they are designed for placing on the floor or ground. he 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 Nos. 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 CHAPTER68 or 69.
(b) Goods described in heading No. 94.04 presented separately are not to be classified in heading No. 94.01 94.02 or 94.03 as parts of goods. 4.-For the purposes of heading No. 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.
6 HEADINGS
94.01 - SEATS (OTHER THAN THOSE OF HEADING No. 94.02) WHETHER OR NOT CONVERTIBLE INTO BEDS AND PARTS THEREOF (+) .
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 MOVEMENTS; PARTS OF THE FOREGOING ARTICLES.
94.03 - OTHER FURNITURE AND PARTS THEREOF.
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 OR NOT COVERED.
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 SPECIFIED OR INCLUDED.
94.06 - PREFABRICATED BUILDINGS.
GENERAL
This Chapter covers subject to the exclusions listed in the Explanatory Notes to this Chapter :
(1) All furniture and parts thereof (headings 94.01 to 94.03).
(2) Mattress supports mattresses and other articles of bedding or similar furnishing sprung stuffed or internally fitted with any material or of cellular rubber or plastics whether or not covered (heading 94.04).
(3) Lamps and lighting fittings and parts thereof not elsewhere specified or included of any material (excluding those of materials described in Note 1 to CHAPTER71) and illuminated signs illuminated name-plates and the like having a permanently fixed light source and parts thereof not elsewhere specified or included (heading 94.05).
(4) Prefabricated buildings (heading 94.06). For the purposes of this Chapter the term " furniture " means :
(A) Any " movable " articles (not included under other more specific headings of the Nomenclature) which have the essential characteristic that they are constructed for placing on the floor or ground and which are used mainly with a utilitarian purpose to equip private dwellings hotels theatres cinemas offices churches schools caf‚s restaurants laboratories hospitals dentists' surgeries etc. or ships aircraft railway coaches motor vehicles caravan-trailers or similar means of transport. (It should be noted that for the purposes of this Chapter articles are considered to be " movable " furniture even if they are designed for bolting etc. to the floor e.g. chairs for use on ships). Similar articles (seats chairs etc.) for use in gardens squares promenades etc. are also included in this category.
(B) The following :
(i) Cupboards bookcases other shelved furniture and unit furniture designed to be hung to be fixed to the wall or to stand one on the other or side by side for holding various objects or articles (books crockery kitchen utensils glassware linen medicaments toilet articles radio or television receivers ornaments etc.) and separately presented elements of unit furniture.
(ii) Seats or beds designed to be hung or to be fixed to the wall.
Except for the goods referred to in subparagraph (B) above the term " furniture " does not apply to articles used as furniture but designed for placing on other furniture or shelves or for hanging on walls or from the ceiling. It therefore follows that this Chapter does not cover other wall fixtures such as coat hat and similar racks key racks clothes-brush hangers and newspaper racks nor furnishings such as radiator screens. Similarly the Chapter excludes the following types of goods not designed for placing on the floor : small articles of cabinet-work and small furnishing goods of wood (heading 44.20) and office equipment (e.g. sorting boxes paper trays) of plastics or of base metal (heading 39.26 or 83.04).
However equipment (cupboards radiator screens etc.) built-in or designed to be built-in presented at the same time as the prefabricated buildings of heading 94.06 and forming an integral part thereof remain classified in that heading. Headings 94.01 to 94.03 cover articles of furniture of any material (wood osier bamboo cane plastics base metals glass leather stone ceramics etc.). Such furniture remains in these headings whether or not stuffed or covered with worked or unworked surfaces carved inlaid decoratively painted fitted with mirrors or other glass fitments or on castors etc. It should however be noted that furniture is excluded if it incorporates more than minor components (e.g. monograms bands ferrules etc.) of precious metal or of metal clad with precious metal (CHAPTER71).
Articles of furniture presented disassembled or unassembled are to be treated as assembled articles of furniture provided the parts are presented together. This applies whether or not the furniture incorporates sheets fittings or other parts of glass marble or other materials (e.g. a wooden table with a glass top a wooden wardrobe with a mirror a sideboard with a marble top).
PARTS
This Chapter only covers parts whether or not in the rough of the goods of headings 94.01 to 94.03 and 94.05 when identifiable by their shape or other specific features as parts designed solely or principally for an article of those headings. They are classified in this Chapter when not more specifically covered elsewhere. Parts of prefabricated buildings of heading 94.06 presented separately are in all cases classified in their own appropriate headings. In addition to the exclusions referred to in the individual Explanatory Notes below this Chapter also excludes :
(a)Beadings and mouldings of heading 44.09.
(b)Grooved strips of particle board covered with plastics or other materials intended to be cut and then folded along these cuts into a "U" shape so as to form parts of furniture (e.g. partitions of a drawer) (heading 44.10).
(c)Sheets of glass (including mirrors) marble or other stone or of any other material referred to in CHAPTER68 or 69 whether or not cut to shape unless they are combined with other parts which clearly identify them as parts of furniture (e.g. a mirror-door for a wardrobe).
(d)Springs locks and other parts of general use as defined in Note 2 to Section XV of base metal (Section XV) and similar goods of plastics (CHAPTER39).
(e)Toy furniture and toy lamps or lighting fittings (heading 95.03).
(f)Collectors' pieces and antiques (CHAPTER97).
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