WCO Explanatory Notes reproduced for reference. © World Customs Organization. Verify against official WCO publication.
94.06 - Prefabricated buildings. This heading covers prefabricated buildings, also known as " industrialised buildings ", of all materials. These buildings, which can be desi ed for a varieiy of uses, such as housing, worksite accommodation, offices, schools, s ops, sheds, garages and greenhouses, are generally presented in the form of : ?i - complete buildings, filly assembled, ready for use; complete buildings, unassernbled; - incomplete buildings, whether or not assembled, having the essential character of prefabricated buildings. In the case of buildings presented unassembled, the partially assembled (for example, walls, trusses) or some cases, in indeterminate or random lengths for The buildings of this heading may or may not be equipped. However, only built-in equipment normally supplied is to be classified with the buildings. This includes electrical fittings wiring, sockets, swtches, circuit-breakers, bells, etc.), heating and air conditionin equipment &oilers, radiators, air conditioners, etc.), sanitary equipment baths, showers, water eaters, etc.), kitchen equipment (sinks, hoods, cookers, etc.) and items o furniture which are built in or designed to be built in (cupboards, etc.). $ % Material for the assembly or finishing of prefabricated buildings (e.g., nails, glues, plaster, mortar, electric wire and cables, tubes and spes, paints, wallpaper, carpeting) is to be classified with the buildings, provided it is presente therewith in appropriate quantities. Presented separately, parts of buildin s and equipment, whether or not identifiable as intended for these buildings, are excluded Erom the he m g and are in all cases classified in their own appropriate headings.
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,