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
  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 heading 85.19 or 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);
  (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); or
  (m) Monopods, bipods, tripods and similar articles (heading 96.20).
  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 (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.
HS code Product description in English
9401 Seats (other than those of heading 94.02), whether or not convertible into beds, and parts thereof.
94011000 - Seats of a kind used for aircraft
940120 - Seats of a kind used for motor vehicles:
94012010 - - Of a kind used for vehicles of heading 87.02, 87.03 or 87.04
94012090 - - Other
94013000 - Swivel seats with variable height adjustment
94014000 - Seats other than garden seats or camping equipment, convertible into beds
  - Seats of cane, osier, bamboo or similar materials:
94015200 - - Of bamboo
94015300 - - Of rattan
94015900 - - Other
  - Other seats, with wooden frames:
94016100 - - Upholstered
940169 - - Other:
94016910 - - - With backrest and/or the seat made of rattan
94016990 - - - Other
  - Other seats, with metal frames:
94017100 - - Upholstered
940179 - - Other:
94017910 - - - With backrest and/or the seat made of rattan
94017990 - - - Other
94018000 - Other seats
940190 - Parts:
94019010 - - Of seats of subheading 9401.10.00
  - - Of seats of subheading 9401.20:
94019031 - - - Headrest stiffeners for seats of subheading 9401.20.10
94019039 - - - Other
94019040 - - Of seats of subheading 9401.30.00
  - - Other:
94019092 - - - Of plastics
94019099 - - - Other
9402 Medical, surgical, dental or veterinary furniture (for example, operating tables, examination tables, hospital beds with mechanical fittings, dentists’ chairs); barbers’ chairs and similar chairs, having rotating as well as both reclining and elevating movements; parts of the foregoing articles.
940210 - Dentists’, barbers’ or similar chairs and parts thereof:
94021010 - - Dentists' chairs and parts thereof
94021030 - - Barbers’ or similar chairs and parts thereof
940290 - Other:
94029010 - - Furniture specially designed for medical, surgical or veterinary purposes and parts thereof
94029020 - - Commodes
94029090 - - Other
9403 Other furniture and parts thereof.
94031000 - Metal furniture of a kind used in offices
940320 - Other metal furniture:
94032010 - - Fume cupboards
94032090 - - Other
94033000 - Wooden furniture of a kind used in offices
94034000 - Wooden furniture of a kind used in the kitchen
94035000 - Wooden furniture of a kind used in the bedroom
940360 - Other wooden furniture:
94036010 - - Fume cupboards
94036090 - - Other
940370 - Furniture of plastics:
94037010 - - Baby walkers
94037020 - - Fume cupboards
94037090 - - Other
  - Furniture of other materials, including cane, osier, bamboo or similar materials:
94038200 - - Of bamboo
94038300 - - Of rattan
940389 - - Other:
94038910 - - - Fume cupboards
94038990 - - - Other
940390 - Parts:
94039010 - - Of subheading 9403.70.10
94039090 - - Other
9404 Mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered.
94041000 - Mattress supports
  - Mattresses:
940421 - - Of cellular rubber or plastics, whether or not covered:
94042110 - - - Of cellular rubber, whether or not covered
94042120 - - - Of cellular plastics, whether or not covered
940429 - - Of other materials:
94042910 - - - Spring mattresses
94042920 - - - Other, hyperthermia/hypothermia type
94042990 - - - Other
94043000 - Sleeping bags
940490 - Other:
94049010 - - Quilts, bedspreads and mattress-protectors
94049090 - - Other
9405 Lamps 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.
940510 - Chandeliers and other electric ceiling or wall lighting fittings, excluding those of a kind used for lighting public open spaces or thoroughfares:
94051020 - - Lamps for operating rooms
  - - Other:
94051091 - - - Spotlights
94051092 - - - Fluorescent lamps and lighting fittings
94051099 - - - Other
940520 - Electric table, desk, bedside or floor-standing lamps:
94052010 - - Lamps for operating rooms
94052090 - - Other
94053000 - Lighting sets of a kind used for Christmas trees
940540 - Other electric lamps and lighting fittings:
94054020 - - Searchlights
94054040 - - Other spotlights
94054050 - - Other, of a kind used for lighting public open spaces or thoroughfares
94054060 - - Other exterior lighting
94054070 - - Non-flashing aerodrome beacons; lamps for railway rolling stock, locomotives, aircraft, ships or lighthouses, of base metal
94054080 - - Pilot lamps with fittings for electro-thermic domestic appliances of heading 85.16
  - - Other:
94054091 - - - Fibre-optic headband lamps of a kind designed for medical use
94054099 - - - Other
940550 - Non-electrical lamps and lighting fittings:
  - - Of oil-burning type:
94055011 - - - Of brass of a kind used for religious rites
94055019 - - - Other
94055040 - - Hurricane lamps
94055050 - - Miners' lamps and quarrymen's lamps
94055090 - - Other
940560 - Illuminated signs, illuminated name-plates and the like:
94056010 - - Warning signs, street name signs, road and traffic signs
94056090 - - Other
  - Parts:
940591 - - Of glass:
94059110 - - - For lamps for operating rooms
94059120 - - - For spotlights
94059140 - - - Globes or chimneys
94059150 - - - For searchlights
94059190 - - - Other
940592 - - Of plastics:
94059210 - - - For lamps for operating rooms
94059220 - - - For spotlights
94059230 - - - For searchlights
94059290 - - - Other
940599 - - Other:
94059910 - - - Lampshades of textile material
94059920 - - - Lampshades of other material
94059930 - - - Of lamps of subheading 9405.50.11 or 9405.50.19
94059940 - - - For searchlights or spotlights
94059950 - - - Other, of ceramic or of metal
94059990 - - - Other
9406 Prefabricated buildings.
940610 - Of wood:
94061010 - - Greenhouses fitted with mechanical or thermal equipment
94061090 - - Other
940690 - Other:
  - - Greenhouses fitted with mechanical or thermal equipment:
94069011 - - - Of iron or of steel
94069019 - - - Other
94069020 - - Other, of plastics or of aluminium
94069030 - - Other, of iron or of steel
94069040 - - Other, of cement, of concrete or of artificial stone
94069090 - - Other