Chapter 94
(Section XX:- Miscellaneous manufactured articles)

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, che-val-glasses (swing-mirrors)] of heading No. 70.06; articles covered by heading No. 70.10;
(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 Chapter 83;
(e) Furniture specially designed as parts of refrigerators of heading No. 84.18; furniture specially designed for sewing machines (heading No. 84.52);
(f) Lamps and lighting fittings of Chapter 85;
(g) Furniture specially designed as parts of apparatus of heading No. 85.18 (heading No. 85.18), of heading Nos. 85.19 to 85.21 (heading No. 85.22) or of heading Nos. 85.25 to 85.28 (heading No. 85.29);
(h) Articles of heading No. 87.14;
(i) Dentists chairs incorporating dental appliances of heading No. 90.18 or dentists spittoons (heading No. 90.18);
(j) Articles of Chapter 91 (for example, clocks and clock cases); or
(k) Toy furniture or toy lamps or lighting fittings (heading No. 95.03), billiard tables and other furniture specially constructed for games (heading No. 95.04), furniture for conjuring tricks or decorations (other than electric garlands) such as Chinese lanterns (heading No. 95.05).

2. The articles (other than parts) referred to in heading Nos. 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 and unit furniture;
(b) Seats and beds.

3. (a) In heading Nos. 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 No. 94.04, cleared separately, are not to be classified in heading No. 94.01, 94.02 or 94.03 as parts of goods.

4. For the purposes of heading No. 94.06, the expression prefabricated buildings means buildings which are finished in the factory or put up as elements, cleared together, to be assembled on site, such as housing or work site accommodation, offices, schools, shops, sheds, garages or similar buildings.