Customs - Tariff Book Last updated: 24 Jul 2026

pneumatic or water mattresses, pillows or cushions, of Chapter 39, 40 or 63;

mirrors designed for placing on the floor or ground (for example, cheval-glasses (swing-mirrors)) of heading 70.09;

articles of Chapter 71;

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;

furniture specially designed as parts of refrigerating or freezing equipment of heading 84.18; furniture specially designed for sewing machines (heading 84.52);

lamps or light sources and parts thereof of Chapter 85;

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);

articles of heading 87.14;

dentists' chairs incorporating dental appliances of heading 90.18 and dentists' spittoons (heading 90.18);

articles of Chapter 91 (for example, clocks and clock cases);

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

monopods, bipods, tripods and similar articles (heading 96.20).

cupboards, bookcases, other shelved furniture (including single shelves presented with supports for fixing them to the wall) and unit furniture;

seats and beds.

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.

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.

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.

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.

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.

The provisions of Section Note 7 to Section XV mutatis mutandis applies to the prefabricated buildings of heading 94.06.