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Section XX
Miscellaneous Manufactured Articles
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

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 CD Description Unit General EU EFTA SADC
94.05 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:
9405.1 - Chandeliers and other electric ceiling or wall lighting fittings, excluding those of a kind used for lighting public open spaces or thoroughfares:
9405.11 -- Designed for use solely with light-emitting diode (LED) light sources:
9405.11.10 8 --- Shadowless, commonly used in operating theatres or by dental surgeons kg free free free free
9405.11.90 6 --- Other kg 20% 20% free 20%
9405.19 -- Other:
9405.19.10 9 --- Shadowless, commonly used in operating theatres or by dental surgeons kg free free free free
9405.19.90 7 --- Other kg 20% 20% 20% free
9405.2 - Electric table, desk, bedside or floor-standing luminaires:
9405.21 5 -- Designed for use solely with light-emitting diode (LED) light sources kg 20% free free free
9405.29 6 -- Other kg 20% free free free
9405.3 - Lighting strings of a kind used for Christmas trees:
9405.31 9 -- Designed for use solely with light-emitting diode (LED) light sources kg free free free free
9405.39 0 -- Other kg free free free free
9405.4 - Other electric luminaires and lighting fittings:
9405.41 4 -- Photovoltaic, designed for use solely with light-emitting diode (LED) light sources kg 20% free free free
9405.42 -- Other, designed for use solely with light-emitting diode (LED) light sources:
9405.42.21 3 --- Ships navigation lamps kg free free free free
9405.42.30 2 --- Shadowless, commonly used in operating theatres or by dental surgeon kg free free free free
9405.42.40 7 --- Other, with base and diffusers of base metal kg free free free free
9405.42.60 4 --- Floodlights and spotlights designed for use solely or principally with theatre, stage, television or film production kg free free free free
9405.42.70 1 --- Rope lights, having a casing of polymers of vinyl (chloride) with an outside diameter of 13 mm or more but not exceeding 15 mm, internally fitted with interconnected lamps kg free free free free
9405.42.90 6 --- Other kg 20% free free free
9405.49 -- Other:
9405.49.17 4 --- Ship navigation lamps kg free free free free
9405.49.47 1 --- Shadowless, commonly used in operating theatres or by dental surgeon kg free free free free
9405.49.55 2 --- Other, with base and diffusers of base metal kg free free free free
9405.49.60 9 --- Floodlights and spotlights designed for use solely or principally with theatre, stage, television or film productions kg free free free free
9405.49.80 3 --- Rope lights, having a casing of polymers of vinyl (chloride) with an outside diameter of 13 mm or more but not exceeding 15 mm, internally fitter with interconnected lamps kg free free free free
9405.49.90 0 --- Other kg 20% free free free
9405.50 2 - Non-electrical luminaries and lighting fittings kg free free free free
9405.6 - Illuminated signs, illuminated name-plates and the like:
9405.61 3 -- Designed for use solely with light-emitting diode (LED) light sources kg 20% free free free
9405.69 4 -- Other kg 20% free free free
9405.9 - Parts:
9405.91 -- Of glass:
9405.91.20 1 --- For shadowless lighting fittings and ships navigation lamps kg free free free free
9405.91.90 2 --- Other kg 20% free free free
9405.92 -- Of plastics:
9405.92.30 5 --- For shadowless lighting fittings and ships navigation lamps kg free free free free
9405.92.90 9 --- Other kg 20% free free free
9405.99 -- Other:
9405.99.27 1 --- For shadowless lamps and ships navigation lamps kg free free free free
9405.99.90 3 --- Other kg 20% free free free

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