SECTION 20

SECTION XX
MISCELLANEOUS MANUFACTURED ARTICLES

subdivisions
CHAPTER 94 - 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 95 - TOYS, GAMES AND SPORTS REQUISITES; PARTS AND ACCESSORIES
              THEREOF
CHAPTER 96 - MISCELLANEOUS MANUFACTURED ARTICLES

CHAPTER 94

 Notes.

1.-This Chapter does not cover :

(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), or 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 lighting fittings of Chapter 85;

(g) Furniture specially designed as parts of apparatus of heading 85.18 (heading 85.18), of headings Nos. 85.19
     to 85.21 (heading 85.22) or of headings 85.25 to 85.28 (heading 85.29);

(h) Articles of heading 87.14;

(ij)Dentists' chairs incorporating dental appliances of heading 90.18 or dentists' spittoons (heading 90.18);

(k) Articles of Chapter 91 (for example, clocks and clock cases); or

(l) Toy furniture or toy lamps or lighting fittings (heading 95.03), billiard tables or other furniture specially
     constructed for games (heading 95.04), furniture for conjuring tricks or decorations (other than electric
     garlands) such as Chinese lanterns (heading 95.05).

2.-The articles (other than 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 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 a ssembled on site, such as housing or worksite
  accommodation, offices, schools, shops, sheds, garages or similar buildings.


HEADING/
H.S.CODE

DESCRIPTION

SU

ID

VAT

LVY

EXC

94.01

Seats, other thanthose of 94.02, and parts thereof

9401.1000.00

Seats of a kind used for aircraft

U

20

5

9401.2000.00

Seats of a kind used for motor vehicles

U

20

5

9401.3000.00

Swivel seats with variable height adjustment

U

20

5

9401.4000.00

Seats other than garden seats or camping equipment, convertible into
beds

U

20

5

9401.5100.00

Seats of cane, osier, bamboo or similar materials of bamboo or rattan

U

20

5

9401.5200.00

Seats of bamboo

20

5

9401.5300.00

Seats of rattan

20

5

9401.5900.00

.01

U

20

5

9401.6100.00

Upholstered seats, with wooden frames

U

20

5

9401.6900.00

seats with wooden frames, not upholstered

U

20

5

9401.7100.00

Upholstered seats, with metal frames

U

20

5

9401.7900.00

Seats with metal frames, not upholstered

U

20

5

9401.8000.00

Other seats forms not specified in 9401 and 9402

U

20

5

9401.9010.00

Parts of upholstered seats

10

5

9401.9090.00

Parts of not upholstered seats

10

5

94.02

Medical, surgical, dental... furniture; barbers' chairs...; their parts

9402.1010.00

Dentists' chairs and parts thereof

5

9402.1090.00

Barbers' or similar chairs and parts thereof

20

9402.9000.00

Medical, surgical, veterinary furniture (for example, operating,
examination tables

5

94.03

Other furniture and parts thereof

9403.1000.00

Metal furniture of a kind used in offices

20

5

9403.2000.00

other metal furniture not used in offices

20

5

9403.3000.00

Wooden furniture of a kind used in offices

U

20

5

9403.4000.00

Wooden furniture of a kind used in the kitchen

U

20

5

9403.5000.00

Wooden furniture of a kind used in the bedroom

U

20

5

9403.6000.00

.03

U

20

5

9403.7010.00

Baby walker

20

5

9403.7090.00

. Baby walker)

20

5

9403.8100.00

Furniture made of bamboo or rattan

20

5

9403.8200.00

Furniture of bamboo

20

5

9403.8300.00

Furniture of rattan

20

5

9403.8900.00

Furniture made of cane, osier, similar materials

20

5

9403.9000.00

Parts of Furniture of other materials, including cane, osier, bamboo or
similar material

10

5



HEADING/
H.S.CODE

DESCRIPTION

SU

ID

VAT

LVY

EXC

94.04

Mattress supports; articles of bedding, sprung, stuffed, etc

9404.1000.00

Mattress supports

20

5

9404.2100.00

Mattresses of cellular rubber or plastics, whether or not covered

U

20

5

9404.2900.00

.04

U

20

5

9404.3000.00

Sleeping bags

U

20

5

9404.9000.00

.04

20

5

94.05

Lamps and lighting fittings, nes; illuminated signs, name-plates, etc

9405.1000.00

. used for lightinging

20

5

9405.2000.00

Electric table, desk, bedside or floorstanding lamps

20

5

9405.3000.00

Lighting sets of a kind used for Christmas trees

20

5

9405.4000.00

.05

20

5

9405.5010.00

Hurricane lanterns

20

5

9405.5020.00

Kerosene pressure lanterns

20

5

9405.5090.00

.05.

20

5

9405.6000.00

Illuminated signs, illuminated nameplates and the like

20

5

9405.9100.00

Parts of lamps and lighting fittings made of glass

10

5

9405.9200.00

Parts of lamps and lighting fittings made of plastics

10

5

9405.9900.00

.05

10

5

94.06

Prefabricated buildings

9406.0000.10

Greenhouse

0

0

9406.0000.20

Modular Surgical Operating Theatre (MSOT)

5

0

9406.0000.90

Others not else where specified

U

20

5

9406.1000.00

Prefabricated buildings of wood

20

5

9406.9000.00

Other

20

5