635

SECTION XX
MISCELLANEOUS MANUFACTURED ARTICLES

E
Chapter 94
Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings;
luminaires and lighting fittings, not elsewhere specified or included;

NC
illuminated signs, illuminated name-plates and the like; prefabricated buildings

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;

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(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);
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(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 :
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(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
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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.
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 636

Rates of Duty (%)

ASEAN Member
Hdg. AHTN 2022 MFN
Description States Enjoying

E
No. Code ATIGA Concession
Starting
2022
(1) (2) (3) (4) (5) (6)

NC
94.01 Seats (other than those of heading 94.02), whether or
not convertible into beds, and parts thereof.
9401.10.00 - Seats of a kind used for aircraft 3 0 All.
9401.20 - Seats of a kind used for motor vehicles :
9401.20.10 - - Of a kind used for vehicles of heading 87.02, 87.03 or 30 /d 0 All.
87.04
9401.20.90 - - Other 15 0 All.
- Swivel seats with variable height adjustment :
9401.31.00 - - Of wood 15 0 All.
9401.39.00 - - Other 15 0 All.

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- Seats other than garden seats or camping equipment,
convertible into beds :
9401.41.00 - - Of wood 15 0 All.
9401.49.00 - - Other 15 0 All.
- Seats of cane, osier, bamboo or similar materials :
9401.52.00 - - Of bamboo 15 0 All.
9401.53.00 - - Of rattan 15 0 All.
9401.59.00 - - Other 15 0 All.
- Other seats, with wooden frames :
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9401.61.00 - - Upholstered 15 0 All.
9401.69 - - Other :
9401.69.10 - - - With backrest and/or the seat made of rattan 15 0 All.
9401.69.90 - - - Other 15 0 All.
- Other seats, with metal frames :
9401.71.00 - - Upholstered 15 0 All.
9401.79 - - Other :
9401.79.10 - - - With backrest and/or the seat made of rattan 15 0 All.
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9401.79.90 - - - Other 15 0 All.

9401.80.00 - Other seats 15 0 All.
- Parts :
9401.91.00 - - Of wood 15 0 All.
9401.99 - - Other :
9401.99.10 - - - Of seats of subheading 9401.10.00 15 0 All.
- - - Of seats of subheading 9401.20 :
9401.99.21 - - - - Headrest stiffeners and armrests for seats of 15 /h 0 All.
subheading 9401.20.10
9401.99.29 - - - - Other 15 0 All.
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9401.99.30 - - - Of seats of subheading 9401.31.00 and 9401.39.00 15 0 All.

- - - Other :
9401.99.91 - - - - Of plastics 15 0 All.
9401.99.99 - - - - Other 15 0 All.
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94.02 Medical, surgical, dental or veterinary furniture (for

example, operating tables, examination tables,
hospital beds with mechanical fittings, dentists’
chairs); barbers’ chairs and similar chairs, having
rotating as well as both reclining and elevating
movements; parts of the foregoing articles.
9402.10 - Dentists’, barbers’ or similar chairs and parts thereof :
9402.10.10 - - Dentists' chairs and parts thereof 7 0 All.
9402.10.30 - - Barbers’ or similar chairs and parts thereof :
9402.10.30.100 - - - Barbers’ chairs and parts thereof 10 0 All.
 637
Rates of Duty (%)
ASEAN Member
Hdg. AHTN 2022 MFN
Description States Enjoying

E
No. Code ATIGA Concession
Starting
2022
(1) (2) (3) (4) (5) (6)
9402.10.30.900 - - - Other 7 0 All.

NC
9402.90 - Other :
- - Furniture specially designed for medical, surgical or
veterinary purposes and parts thereof :
9402.90.11 - - - Commodes 3 0 All.
9402.90.12 - - - Operating tables, electrically operated 3 0 All.
9402.90.13 - - - Operating tables, not electrically operated 3 0 All.
9402.90.14 - - - Examination tables 3 0 All.
9402.90.15 - - - Hospital beds 3 0 All.
9402.90.19 - - - Other 3 0 All.
9402.90.90 - - Other 3 0 All.

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94.03 Other furniture and parts thereof.
9403.10.00 - Metal furniture of a kind used in offices 15 0 All.
9403.20 - Other metal furniture :
9403.20.10 - - Fume cupboards 15 0 All.
9403.20.90 - - Other 15 0 All.
9403.30.00 - Wooden furniture of a kind used in offices 15 0 All.
9403.40.00 - Wooden furniture of a kind used in the kitchen 15 0 All.
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9403.50.00 - Wooden furniture of a kind used in the bedroom 15 0 All.
9403.60 - Other wooden furniture :
9403.60.10 - - Fume cupboards 15 0 All.
9403.60.90 - - Other 15 0 All.
9403.70 - Furniture of plastics :
9403.70.10 - - Baby walkers 15 0 All.
9403.70.20 - - Fume cupboards 15 0 All.
9403.70.90 - - Other 15 0 All.
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- Furniture of other materials, including cane, osier,

bamboo or similar materials :
9403.82.00 - - Of bamboo 15 0 All.
9403.83.00 - - Of rattan 15 0 All.
9403.89 - - Other :
9403.89.10 - - - Fume cupboards 15 0 All.
9403.89.90 - - - Other 15 0 All.
- Parts :
9403.91.00 - - Of wood 10 0 All.
9403.99 - - Other :
9403.99.10 - - - Of subheading 9403.70.10 15 0 All.
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9403.99.90 - - - Other 10 0 All.

94.04 Mattress supports; articles of bedding and similar

furnishing (for example, mattresses, quilts,
eiderdowns, cushions, pouffes and pillows) fitted with
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springs or stuffed or internally fitted with any material

or of cellular rubber or plastics, whether or not
covered.
9404.10.00 - Mattress supports 10 0 All.
- Mattresses :
9404.21 - - Of cellular rubber or plastics, whether or not covered :
9404.21.10 - - - Of cellular rubber, whether or not covered 15 0 All.
9404.21.20 - - - Of cellular plastics, whether or not covered 15 0 All.
 638
Rates of Duty (%)
ASEAN Member
Hdg. AHTN 2022 MFN
Description States Enjoying

E
No. Code ATIGA Concession
Starting
2022
(1) (2) (3) (4) (5) (6)
9404.29 - - Of other materials :

NC
9404.29.10 - - - Spring mattresses 15 0 All.
9404.29.20 - - - Other, hyperthermia/hypothermia type 15 0 All.
9404.29.90 - - - Other 15 0 All.
9404.30.00 - Sleeping bags 15 0 All.
9404.40.00 - Quilts, bedspreads, eiderdowns and duvets (comforters) 15 0 All.
9404.90.00 - Other 15 0 All.

94.05 Luminaires and lighting fittings including searchlights

and spotlights and parts thereof, not elsewhere
specified or included; illuminated signs, illuminated

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name-plates and the like, having a permanently fixed
light source, and parts thereof not elsewhere
specified or included.
- Chandeliers and other electric ceiling or wall lighting
fittings, excluding those of a kind used for lighting public
open spaces or thoroughfares :
9405.11 - - Designed for use solely with light-emitting diode (LED)
light sources :
9405.11.10 - - - Luminaires for operating rooms 1 0 All.
- - - Other :
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9405.11.91 - - - - Spotlights 10 0 All.
9405.11.99 - - - - Other 10 0 All.
9405.19 - - Other :
9405.19.10 - - - Luminaires for operating rooms 1 0 All.
- - - Other :
9405.19.91 - - - - Spotlights 10 0 All.
9405.19.92 - - - - Luminaires with fluorescent lamps 10 0 All.
9405.19.99 - - - - Other 10 0 All.
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- Electric table, desk, bedside or floor-standing

luminaires :
9405.21 - - Designed for use solely with light-emitting diode (LED)
light sources :
9405.21.10 - - - Luminaires for operating rooms 1 0 All.
9405.21.90 - - - Other 10 0 All.
9405.29 - - Other :
9405.29.10 - - - Luminaires for operating rooms 1 0 All.
9405.29.90 - - - Other 10 0 All.
- Lighting strings of a kind used for Christmas trees :
9405.31.00 - - Designed for use solely with light-emitting diode (LED) 5 0 All.
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light sources
9405.39.00 - - Other 5 0 All.
- Other electric luminaires and lighting fittings :
9405.41 - - Photovoltaic, designed for use solely with light-emitting
diode (LED) light sources :
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9405.41.10 - - - Searchlights 1 0 All.

9405.41.20 - - - Other spotlights 1 0 All.
9405.41.30 - - - Non-flashing aerodrome beacons; lamps for railway 7 0 All.
rolling stock, locomotives, aircraft, ships or
lighthouses, of base metal
9405.41.40 - - - Other, of a kind used for lighting public open spaces 7 0 All.
or thoroughfares; other exterior lighting
9405.41.90 - - - Other 7 0 All.
 639
Rates of Duty (%)
ASEAN Member
Hdg. AHTN 2022 MFN
Description States Enjoying

E
No. Code ATIGA Concession
Starting
2022
(1) (2) (3) (4) (5) (6)
9405.42 - - Other, designed for use solely with light-emitting diode

NC
(LED) light sources :
9405.42.10 - - - Searchlights 1 0 All.
9405.42.20 - - - Other spotlights 1 0 All.
9405.42.30 - - - Non-flashing aerodrome beacons; lamps for railway 7 0 All.
rolling stock, locomotives, aircraft, ships or
lighthouses, of base metal
9405.42.40 - - - Pilot lamps with fittings for electro-thermic domestic 1 0 All.
appliances of heading 85.16
9405.42.50 - - - Other, of a kind used for lighting public open spaces 7 0 All.
or thoroughfares

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9405.42.60 - - - Other exterior lighting 7 0 All.
9405.42.90 - - - Other 7 0 All.
9405.49 - - Other :
9405.49.10 - - - Searchlights 1 0 All.
9405.49.20 - - - Other spotlights 1 0 All.
9405.49.30 - - - Non-flashing aerodrome beacons; lamps for railway 7 0 All.
rolling stock, locomotives, aircraft, ships or
lighthouses, of base metal
9405.49.40 - - - Pilot lamps with fittings for electro-thermic domestic 1 0 All.
appliances of heading 85.16
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9405.49.50 - - - Other, of a kind used for lighting public open spaces 7 0 All.
or thoroughfares
9405.49.60 - - - Other exterior lighting 7 0 All.
9405.49.90 - - - Other 7 0 All.
9405.50 - Non-electrical luminaires and lighting fittings :
- - Of oil-burning type :
9405.50.11 - - - Of brass of a kind used for religious rites 7 0 All.
9405.50.19 - - - Other 7 0 All.
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9405.50.40 - - Hurricane lamps 7 0 All.

9405.50.50 - - Miners' lamps and quarrymen's lamps 3 0 All.
9405.50.90 - - Other 7 0 All.
- Illuminated signs, illuminated name-plates and the like :
9405.61 - - Designed for use solely with light-emitting diode (LED)
light sources :
9405.61.10 - - - Warning signs, street name signs, road and traffic 10 0 All.
signs
9405.61.90 - - - Other 10 0 All.
9405.69 - - Other :
9405.69.10 - - - Warning signs, street name signs, road and traffic 10 0 All.
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signs
9405.69.90 - - - Other 10 0 All.
- Parts :
9405.91 - - Of glass :
9405.91.10 - - - For luminaires for operating rooms 1 0 All.
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9405.91.20 - - - For spotlights 3 0 All.

9405.91.40 - - - Globes or chimneys 3 0 All.
9405.91.50 - - - For searchlights 3 0 All.
9405.91.90 - - - Other 3 0 All.
9405.92 - - Of plastics :
9405.92.10 - - - For luminaires for operating rooms 1 0 All.
9405.92.20 - - - For spotlights 1 0 All.
9405.92.30 - - - For searchlights 1 0 All.
 640
Rates of Duty (%)
ASEAN Member
Hdg. AHTN 2022 MFN
Description States Enjoying

E
No. Code ATIGA Concession
Starting
2022
(1) (2) (3) (4) (5) (6)
9405.92.90 - - - Other 1 0 All.

NC
9405.99 - - Other :
9405.99.10 - - - Lampshades of textile material 1 0 All.
9405.99.20 - - - Lampshades of other material 1 0 All.
9405.99.30 - - - Of luminaires of subheading 9405.50.11 or 1 0 All.
9405.50.19
9405.99.40 - - - For searchlights or spotlights 1 0 All.
9405.99.50 - - - Other, of ceramic or of metal 1 0 All.
9405.99.90 - - - Other 1 0 All.

94.06 Prefabricated buildings.

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9406.10 - Of wood :
9406.10.10 - - Greenhouses fitted with mechanical or thermal 1 0 All.
equipment
9406.10.90 - - Other 10 0 All.
9406.20 - Modular building units, of steel :
9406.20.10 - - Greenhouses fitted with mechanical or thermal 1 0 All.
equipment
9406.20.90 - - Other 10 0 All.
9406.90 - Other :
FE
- - Greenhouses fitted with mechanical or thermal
equipment :
9406.90.11 - - - Of iron or of steel 1 0 All.
9406.90.12 - - - Of plastics 1 0 All.
9406.90.19 - - - Other 1 0 All.
9406.90.20 - - Other, of plastics or of aluminium 10 0 All.
9406.90.30 - - Other, of iron or of steel 10 0 All.
9406.90.40 - - Other, of cement, of concrete or of artificial stone 10 0 All.
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9406.90.90 - - Other 10 0 All.

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