WCO Explanatory Notes reproduced for reference. © World Customs Organization. Verify against official WCO publication.
94.01 - Seats (other than those of heading 94.02), whether or not convertible into beds, and parts thereof (+). - Seats of a kind used for aircraR 9401.20 - Seats of a kind used for motor vehicles 9401.10 9401.30 - Swivel seats with variable height adjustment 940 1.40 940 1.51 9401.59 9401.61 9401.69 - Seats other than garden seats or camping equipment, convertible into beds - Seats of cane, osier, bamboo or similar materials : - - Of bamboo or rattan - - Other - Other seats, with wooden frames : - - Upholstered - - Other - Other seats, with metal frames : 9401.71 - - Upholstered - - Other 9401.80 - Other seats 9401.79 9401.90 - Parts Subject to the exclusions mentioned below, this heading covers all seats (including those for vehicles, provided that they comply with the conditions prescribed in Note 2 to this Chapter), for example : Lounge chairs, arm-chairs, folding chairs, deck chairs, infants' high chairs and children's seats desi ed to be hung on the back of other seats (including vehicle seats), grandfather chairs, benc es, couches (including those with electrical heating), settees, sofas, ottomans and the like, stools (such as piano stools, draughtsmen's stools, typists' stools, and dual purpose stool-steps). r Armchairs, couches, settees, etc., remain in this heading even if they are convertible into beds. The heading does not, however, include : (a) Steps (usually headings 44.21 and 73.26). @) Seat-sticks (heading 66.02). (c) Articles of heading 87.14 (e.g., saddles). (d) Adjustable-speed revolving chairs for reflex-testing (heading 90.19). (e) Chairs and seats of heading 94.02. (f) Stools and foot-stools (whether or not rockin ) designed to rest the feet, and linen and similar chests having a subsidiary use as seats (heading 94. 3). % PARTS The heading also covers identifiable arts of chairs or other seats, such as backs, bottoms and arm-rests (whether or not upholstere with straw or cane, stuffed or sprung), and spiral springs assembled for seat upholstery. B Separately presented cushions and mattresses, sprung, stuffed or internally fitted with an material or of cellular rubber or plastics whether or not covered, are excluded (heading 94-06 even if they are clearly specialised as parts of upholstered seats (e-g., settees, couches, sofas). When these artides are combined with other parts of seats, however, they remain classified in this heading. They also remain in this heading when presented with the seats of which they form Part.
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 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, but substantially or completely pre-fitted internally. Such modular building units are normally designed to be assembled together to form permanent buildings.