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 light sources and parts thereof of Chapter 85;
(g)
Furniture specially designed as parts of apparatus of heading 85.18
(heading 85.18), of headings 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 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 (other
than lighting strings) 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.
Prefabricated buildings include "modular building units" of steel, normally presented in the size and shape of a standard shipping container, bu
t substantially or completely pre-fitted internally. Such modular building units are normally designed to be assembled together to form permanent buil
dings.
