94 Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; lamps and lighting fittings, n.e.c.; illuminated signs, illuminated name-plates and the like; prefabricated buildings

9401 Seats (not those of heading no. 9402), whether or not convertible into beds and parts thereof

9401.10 Seats; of a kind used for aircraft

• 9401.10.00 Seats of a kind used for aircraftFree

9401.20 Seats; of a kind used for motor vehicles

• 9401.20.00 Seats of a kind used for motor vehicles6%

9401.31 Seats; swivel with variable height adjustment of wood, excluding medical, surgical, dental, veterinary or barber furniture

• 9401.31.10 For domestic purposes8%
• 9401.31.90 OtherFree

9401.39 Seats; swivel with variable height adjustment of other than wood, excluding medical, surgical, dental, veterinary or barber furniture

• Other
• 9401.39.10 For domestic purposes8%
• 9401.39.90 OtherFree

9401.41 Seats; convertible into beds of wood, other than garden seats or camping equipment

• 9401.41.00 Of wood9.5%

9401.49 Seats; convertible into beds of other than wood, other than garden seats or camping equipment

• 9401.49.00 Other9.5%

9401.52 Seats; of bamboo

• 9401.52.10 Unfinished and unassembled, for use in the manufacture of furniture of bambooFree
• 9401.52.90 Other9.5%

9401.53 Seats; of rattan

• 9401.53.10 Unfinished and unassembled, for use in the manufacture of furniture of rattanFree
• 9401.53.90 Other9.5%

9401.59 Seats; of cane, osier or similar materials, other than bamboo or rattan

• Other
• 9401.59.10 Unfinished and unassembled, for use in the manufacture of furniture of bamboo or rattanFree
• 9401.59.90 Other9.5%

9401.61 Seats; with wooden frames, upholstered, (excluding medical, surgical, dental, veterinary or barber furniture)

• 9401.61.10 For domestic purposes9.5%
• 9401.61.90 OtherFree

9401.69 Seats; with wooden frames, not upholstered, (excluding medical, surgical, dental, veterinary or barber furniture)

• Other
• 9401.69.10 For domestic purposes9.5%
• 9401.69.90 OtherFree

9401.71 Seats; with metal frames, upholstered, (excluding medical, surgical, dental, veterinary or barber furniture)

• 9401.71.10 For domestic purposes8%
• 9401.71.90 OtherFree

9401.79 Seats; with metal frames, not upholstered, (excluding medical, surgical, dental, veterinary or barber furniture)

• Other
• 9401.79.10 For domestic purposes8%
• 9401.79.90 OtherFree

9401.80 Seats; n.e.c. in heading no. 9401, (excluding medical, surgical, dental, veterinary or barber furniture)

• 9401.80.10 For domestic purposes9.5%
• 9401.80.90 OtherFree

9401.91 Seats; parts, of wood, (other than for use in the assembly of motor vehicles as determined by the minister, other than automotive)

• 9401.91.00 Of woodFree

9401.99 Seats; parts, (of other than wood) for use in the assembly of motor vehicles as determined by the minister

• 9401.99.00 OtherFree

9402 Furniture; medical, surgical, dental or veterinary (e.g. operating tables, hospital beds, dentists' chairs) barbers' chairs; parts

9402.10 Chairs; dentists', barbers' or similar chairs having rotating as well as both reclining and elevating movements, and parts thereof

• 9402.10.00 Dentists', barbers' or similar chairs and parts thereofFree

9402.90 Furniture; for medical, surgical, veterinary use (e.g. operating tables, examination tables, hospital beds with mechanical fittings) and parts thereof

• 9402.90.00 OtherFree

9403 Furniture and parts thereof, n.e.c. in chapter 94

9403.10 Furniture; metal, for office use

• 9403.10.00 Metal furniture of a kind used in officesFree

9403.20 Furniture; metal, other than for office use

• 9403.20.00 Other metal furniture8%

9403.30 Furniture; wooden, for office use

• 9403.30.00 Wooden furniture of a kind used in officesFree

9403.40 Furniture; wooden, for kitchen use

• 9403.40.00 Wooden furniture of a kind used in the kitchen9.5%

9403.50 Furniture; wooden, for bedroom use

• 9403.50.00 Wooden furniture of a kind used in the bedroom9.5%

9403.60 Furniture; wooden, other than for office, kitchen or bedroom use

• 9403.60.10 For domestic purposes9.5%
• 9403.60.90 OtherFree

9403.70 Furniture; plastic

• 9403.70.10 For domestic purposes9.5%
• 9403.70.90 OtherFree

9403.82 Furniture; of bamboo

• For domestic purposes
• 9403.82.11 Unfinished and unassembled, for use in the manufacture of furniture of bambooFree
• 9403.82.19 Other9.5%
• 9403.82.90 OtherFree

9403.83 Furniture; of rattan

• For domestic purposes
• 9403.83.11 Unfinished and unassembled, for use in the manufacture of furniture of rattanFree
• 9403.83.19 Other9.5%
• 9403.83.90 OtherFree

9403.89 Furniture; of cane, osier, or similar materials (other than bamboo or rattan)

• Other
• For domestic purposes
• 9403.89.11 Unfinished and unassembled, for use in the manufacture of furniture of bamboo or rattanFree
• 9403.89.19 Other9.5%
• 9403.89.90 OtherFree

9403.91 Furniture; parts, of wood

• 9403.91.00 Of woodFree

9403.99 Furniture; parts, of other than wood

• 9403.99.00 OtherFree

9404 Mattress supports; articles of bedding (e.g. mattresses, quilts, eiderdowns, cushions pouffes and pillows), fitted with springs or stuffed, whether or not covered

9404.10 Mattress supports

• 9404.10.00 Mattress supports8%

9404.21 Mattresses; of cellular rubber or plastics, whether or not covered

• 9404.21.00 Of cellular rubber or plastics, whether or not covered9.5%

9404.29 Mattresses; of other materials, not cellular rubber or plastics

• 9404.29.00 Of other materials9.5%

9404.30 Sleeping bags

• 9404.30.00 Sleeping bags15.5%

9404.40 Quilts, bedspreads, eiderdowns and duvets (comforters)

• 9404.40.00 Quilts, bedspreads, eiderdowns and duvets (comforters)14%

9404.90 Bedding and similar furnishing articles; n.e.c. in heading no. 9404 (e.g. quilts, eiderdowns, cushions, pouffes and pillows)

• Other
• 9404.90.10 Pillows, cushions and similar furnishings, of cotton14%
• 9404.90.90 Other14%

9405 Luminaires and light fittings; including searchlights, spotlights and parts thereof, n.e.c.; illuminated signs, name-plates and the like, having permanently fixed light source and parts thereof n.e.c. or included

9405.11 Luminaires and light fittings; chandeliers and electric ceiling or wall light fittings; (excluding those used for lighting public open spaces or thoroughfares), for use solely with light-emitting diode (LED) light sources

• 9405.11.00 Designed for use solely with light-emitting diode (LED) light sources7%

9405.19 Chandeliers and electric ceiling or wall light fittings; (excluding those used for lighting public open spaces or thoroughfares), for use other than with light-emitting diode (LED) light sources

• 9405.19.00 Other7%

9405.21 Luminaires and light fittings; electric, table, desk, bedside or floor-standing, for use solely with light-emitting diode (LED) light sources

• 9405.21.00 Designed for use solely with light-emitting diode (LED) light sources7%

9405.29 Luminaires and light fittings; electric, table, desk, bedside or floor-standing, for other than use solely with light-emitting diode (LED) light sources

• 9405.29.00 Other7%

9405.31 Luminaires and light fittings; electric, lighting strings of a kind used for Christmas trees, for use solely with light-emitting diode (LED) light sources

• 9405.31.00 Designed for use solely with light-emitting diode (LED) light sources7%

9405.39 Luminaires and light fittings; electric, lighting strings of a kind used for Christmas trees, for other than use solely with light-emitting diode (LED) light sources

• 9405.39.00 Other7%

9405.41 Luminaires and light fittings; electric, photovoltaic, designed for use solely with light-emitting diode (LED) light sources

• 9405.41.00 Photovoltaic, designed for use solely with light-emitting diode (LED) light sources7%

9405.42 Luminaires and light fittings; electric, designed for use solely with light-emitting diode (LED) light sources

• 9405.42.10 Motion picture or theatrical spotlights6%
• 9405.42.90 Other7%

9405.49 Luminaires and light fittings; electric, designed for other than use solely with light-emitting diode (LED) light sources

• Other
• 9405.49.10 Xenon typeFree
• 9405.49.20 Motion picture or theatrical spotlights6%
• 9405.49.90 Other7%

9405.50 Luminaires and light fittings; non-electric

• 9405.50.10 Candlesticks and candelabras5%
• 9405.50.90 Other7%

9405.61 Luminaires; illuminated signs, illuminated name-plates and the like, designed for use solely with light-emitting diode (LED) light sources

• 9405.61.00 Designed for use solely with light-emitting diode (LED) light sources7%

9405.69 Luminaires; illuminated signs, illuminated name-plates and the like, designed for other than use solely with light-emitting diode (LED) light sources

• 9405.69.00 Other7%

9405.91 Lamps and light fittings; parts thereof, of glass

• 9405.91.00 Of glassFree

9405.92 Lamps and light fittings; parts thereof, of plastics

• 9405.92.00 Of plasticsFree

9405.99 Lamps and light fittings; parts thereof, of materials other than glass or plastics

• 9405.99.00 OtherFree

9406 Buildings; prefabricated

9406.10 Buildings; prefabricated, of wood

• 9406.10.10 Silos for storing ensilage4.5%
• 9406.10.90 Other6%

9406.20 Buildings; modular building units, of steel

• 9406.20.00 Modular building units, of steel6%

9406.90 Buildings; prefabricated, not of wood

• Other
• Silos for storing ensilage
• 9406.90.11 Unassembled or incomplete, of glass fibre reinforced plastics, for use in the manufacture of silosFree
• 9406.90.19 Other4.5%
• Other
• 9406.90.20 Air-supported buildings15.5%
• 9406.90.90 Other6%