WCO Explanatory Notes reproduced for reference. © World Customs Organization. Verify against official WCO publication.
94.03 Other furniture and parts thereof. 9403.10 - Metal fbmiture of a kind used in offices 9403-20 - Other metal furniture 9403.30 - Wooden furniture of a kind used in offices 9403.40 - Wooden furniture of a kind used in the kitchen 9403.50 - Wooden furniture of a kind used in the bedroom - Other wooden furniture 9403.70 - Furniture of plastics 9403.60 - Furniture of other materials, including cane, osier, bamboo or similar materials : 9403.81 9403.89 9403.90 - - Of bamboo or rattan - - Other - Parts This heading covers furniture and parts thereof, not covered by the previous headings. It includes fimiture for general use (e.g., cu boards, show-cases, tables, telephone stands, writing-desks, escritoires, book-cases, and o er shelved furniture (including single shelves presented with supports for fixing them to the wall), etc.), and also furniture for special uses. tg The heading includes furnitures for : (1) Private dwellings, hotels, etc., such as : cabinets, linen chests, bread chests, lo chests; chests of drawers, tallbo s; pedestals, lant stands; dressing-tables; pedesta tables; wardrobes, linen resses; K a l ~stands, urn rella stands; side-boards, dressers, cupboards. food-safes; bedsi e tables; beds (including wardrobe beds, camp-beds, folding beds, cots: etc.); needlework tables; foot-stools, fire screens; drau ht-screens; pedestal ashtrays; music cabinets, music stands or desks; play-pens; sening tro eys (whether or not fitted with a hot plate). f E E (2) Offices, such as : clothes lockers, filing cabinets, filing trolleys, card index files, etc. (3) Schools, such as : school-desks, lecturers' desks, easels (for blackboards, etc.). (4) Churches, such as : altars, confessional boxes, pulpits, communion benches, lecterns, etc. (5) Shops, stores, workshops, etc., such as : counters; dress racks; shelving units; compartment or drawer cupboards; cupboards for tools, etc.; special furniture (mth cases or drawers) for printing-works. (6) Laboratories or technical offices, such as : microsco e tables; laboratory benches (whether or not with lass cases, gas nozzles and tap tttings, etc.); fume-cupboards; unequipped drawing tab es. S P The heading does not include : (a) Travelling chests, trunks and the like, not having the character of furniture (heading 42.02). (b) Ladders and ste s, trestles, carpenters' benches and the like not having the character of furniture; these are classizd according to their constituent material (headings 44.21,73.26, etc.). (c) Buildersy fittings $g., frames, doors and shelves) for cupboards, etc. to be built into walls (heading 44.18 if o wood). (d) Waste-paper baskets (of lastics, heading 39.26; of basket or wickerwork, heading 46.02; of base metal, headings 73.26,7 .19, etc.). f (e) Hammocks (generally heading 56.08 or 63.06). (f) Mirrors designed for standing on the ground, such as cheval-glasses, swing-mirrors for shoe-shops, tailors, etc. (heading 70.09). (g) Armoured or reinforced safes (headin 83.03). On the other hand, containers specially designed to resist fire, impact and crushing and w!l ose walls in particular do not offer any serious resistance to attempts at breaking them open by drilling or cutting are classified in this heading. (h) Refrigerators, ice cream machines, etc. (i.e., cabinets, etc., havin the character of furniture but also equipped either with a refigerating unit or with an eva orator o a refrigeratin unit, or designed to recave such equipment) (heading 84.18) (see Note (?) (e) to this Chapter). kowever, ice-boxes, ice-chests and the like, and also Insulated cabinets not equi ped or designed to contain an active refrigerating element but insulated simply by glass fibre, corf, wool, eto., remain classified in this heading. f (ij) Furniture s ecially designed for containing or providing a stand for sewing machines, whether or not it has a su%sidiary use as furniture when the machine is not in use; protective covers, d r a m , extensions and other component parts of such furniture (heading 84.52). (k) Furniture s ecially designed as art of apparatus of headin 85.18 (heading 85.18), of heading 85.h or 85.21 (heading 85%) or ofheadings 85.25 to 85.2i (heading 85.29). (1) Drawing tables fitted with instruments such as pantographs, (heading 90.17). (m) Dentists' spittoons (heading 90.18). (n) Mattress supports (heading 94.04). (0) Standard lamps and other lamps and lighting fittings (heading 94.05). (p) Billiard tables, or other M t u r e specially constructed for games, of heading 95.04, and tables for conjuring tricks, of heading 95.05. -
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,