Chapter 94 — Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; luminaires and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated nameplates and the like; prefabricated buildings

1. This chapter does not cover: a. pneumatic or water mattresses, pillows or cushions, of Chapter [39](/chapters/39), Chapter [40](/chapters/40) or Chapter [63](/chapters/63); b. mirrors designed for placing on the floor or ground (for example, cheval-glasses (swing-mirrors)) of heading [7009](/headings/7009); c. articles of Chapter [71](/chapters/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](/chapters/39)), or safes of heading [8303](/headings/8303); e. furniture specially designed as parts of refrigerating or freezing equipment of heading [8418](/headings/8418); furniture specially designed for sewing machines (heading [8452](/headings/8452)); f. lamps or light sources and parts thereof of Chapter [85](/chapters/85); g. furniture specially designed as parts of apparatus of heading [8518](/headings/8518) (heading [8518](/headings/8518)), of heading [8519](/headings/8519) or [8521](/headings/8521) (heading [8522](/headings/8522)) or of heading [8525](/headings/8525) to [8528](/headings/8528) (heading [8529](/headings/8529)); h. articles of heading [8714](/headings/8714); ij. dentists' chairs incorporating dental appliances of heading [9018](/headings/9018) or dentists' spittoons (heading [9018](/headings/9018)); k. articles of Chapter [91](/chapters/91) (for example, clocks and clock cases); l. toy furniture or toy luminaires and lighting fittings (heading [9503](/headings/9503)), billiard tables or other furniture specially constructed for games (heading [9504](/headings/9504)), furniture for conjuring tricks or decorations (other than lighting strings) such as Chinese lanterns (heading [9505](/headings/9505)); or m. monopods, bipods, tripods and similar articles (heading [9620](/headings/9620)). 2. The articles (other than parts) referred to in heading [9401](/headings/9401) to [9403](/headings/9403) 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 headings mentioned above 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 heading [9401](/headings/9401) to [9403](/headings/9403) 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](/chapters/68) or Chapter [69](/chapters/69). (B) Goods described in heading [9404](/headings/9404), presented separately, are not to be classified in heading [9401](/headings/9401), [9402](/headings/9402) or [9403](/headings/9403) as parts of goods. 4. For the purposes of heading [9406](/headings/9406), 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. ### Additional chapter notes 1. For the purposes of heading [9404](/headings/9404), the expression “stuffed or internally fitted with any material” covers material of any thickness.