Notes:
- 1.
- This Chapter does not cover:
(a) Pneumatic or water mattresses, pillows or cushions, of Chapters 39, 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 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 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 Chapter 85;
(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 heading Nos. 85.25 to 85.28 (heading Nos. 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 Chapter 91 (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.
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 stand one on the other;
(a) Cupboards, bookcases, other shelved 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 Chapter 68 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.