WCO Explanatory Notes reproduced for reference. © World Customs Organization. Verify against official WCO publication.
94.04 Mattress supports; articles of bedding and similar furnishin (for example, mattresses, guilts, eiderdowns, cushions, pouffes and iliows) fitte wth springs or stuffed or ~nternallyfitted with any material or o cellular rubber or plastics, whether or not covered. f P 9404.10 - Mattress supports - 9404.2 1 9404.29 9404.30 9404.90 Mattresses : - - Of cellular rubber or plastics, whether or not covered - - Of other materials - Sleeping bags - Other This heading covers : (A) Mattress supports, i.e., the sprung part of a b.:d, normally consisting of a wooden or metal frame fitted with springs or steel wire mesh (s ring or wire supports), or of a wooden fiame R with internal springs and stuffing covered wit . fabrlc (mattress bases). But the heading excludes spiral s rings assembled together for chairs or other seats (heading 94.01) and woven iron or steel wire mest unmounted (headmg 73.14). (El) Articles of beddin and similar furnishing which are sprun or stuffed or internally fitted ibres, etc.), or are of cellular with any material cotton, wool, horsehair, down, synthetic ! rubber or plastics (whether or not covered with woven fabric, plastics, etc.). For example : ? (1) Mattresses, includmg mattresses with a metal frame. (2) Quilts and bedspreads eiderdowns and duvets the mattress support), (3) Sleeping bags. These articles remain classified in this heading whether or not they incorporate electric heating elements. This heading also excludes : (a) Water-mattresses (generally heading 39.26 or 40.16). (b) Pneumatic mattresses or illows (heading 39.26, 40.16 or 63.06) or pneumatic cushions (heading 3936,40.14,40.1~63.06 or 63.07). (c) Leather covers for pouffes (heading 42.05). (d) Blankets (heading 63.01). (e) Pillow-cases, eiderdown or duvet covers (heading 63.02). (f) Cushion covers (heading 63.04). See the Ex lanatory Note to heading 94.01 concerning cushions or mattresses having the character o parts of seats. P -
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,