Chapter 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
8303.00.00;
(e) Furniture specially designed as parts of refrige-
rating 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 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 9503.00), billiard tables or other furni-
ture specially constructed for games (heading
95.04), furniture for conjuring tricks or deco-
rations (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 sepa-
rately, are not to be classified in heading 94.01,
94.02 or 94.03 as parts of goods.
4. For the purposes of heading 9406.00, the expression
"prefabricated buildings" means buildings which are
finished in the factory or put up as elements, pre-
sented together, to be assembled on site, such as
housing or worksite accommodation, offices, schools,
shops, sheds, garages or similar buildings.