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 vehicles20%

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

• 9401.31.10 On a base, with wheels having a diameter not exceeding 65 mm20%
• 9401.31.90 Other20%

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

• Other
• 9401.39.10 On a base, with wheels having a diameter not exceeding 65 mm20%
• 9401.39.90 Other20%

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

• 9401.41.00 Of wood20%

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

• 9401.49.00 Other20%

9401.52 Seats; of bamboo

• 9401.52.00 Of bamboo20%

9401.53 Seats; of rattan

• 9401.53.00 Of rattan20%

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

• 9401.59.00 Other20%

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

• 9401.61.10 Reclining seats, electrically operated20%
• 9401.61.20 Reclining seats, mechanically operated20%
• 9401.61.30 Suitable for indoor living space (excluding barstools, dining chairs and the like)20%
• 9401.61.40 Barstools, dining chairs and the like20%
• 9401.61.50 Other, with sleigh base-frame20%
• 9401.61.60 Other, suitable for office use20%
• 9401.61.90 Other20%

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

• Other
• 9401.69.10 Bent-wood chairs20%
• 9401.69.20 Other, with sleigh base-frame20%
• 9401.69.30 Other, suitable for office use20%
• 9401.69.40 Stationary activity centres for children20%
• 9401.69.50 Other chairs for children, including highchairs20%
• 9401.69.90 Other20%

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

• 9401.71.10 With sleigh base-frame20%
• 9401.71.20 With 4-legged frame20%
• 9401.71.30 Stationary activity centres for children20%
• 9401.71.40 Other chairs for children, including highchairs20%
• 9401.71.90 Other20%

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

• Other
• 9401.79.10 With sleigh base-frame20%
• 9401.79.20 With 4-legged frame20%
• 9401.79.30 Stationary activity centres for children20%
• 9401.79.40 Other chairs for children, including highchairs20%
• 9401.79.50 Other, suitable for outdoor use20%
• 9401.79.55 Chairs with seats of polymers of propylene, (excluding chairs covered by the preceding subheadings under 9401.79)20%
• 9401.79.60 Chairs with seats of wood, (excluding those having seats of medium density fibreboard (MDF) and excluding chairs covered by the preceding subheadings under 9401.79)20%
• 9401.79.65 Chairs with seats of medium density fibreboard (MDF) (excluding chairs covered by the preceding subheadings under 9401.79)20%
• 9401.79.90 Other20%

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

• 9401.80.10 Safety seats for children20%
• 9401.80.20 Stationary activity centres for children, of plastics20%
• 9401.80.30 Highchairs and booster seats for children, of plastics20%
• 9401.80.35 Other chairs for children, of polymers of propylene (excluding chairs covered by the preceding subheadings under 9401.80)20%
• 9401.80.40 Other, of plastics20%
• 9401.80.50 Other, suitable for outdoor use, with textile seats or textile backrest20%
• 9401.80.90 Other20%

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

• 9401.91.10 Identifiable for use with aircraft seats of subheading 9401.10Free
• 9401.91.15 Identifiable for use with motor vehicle seats of subheading 9401.2020%
• Mechanical actions for chairs
• 9401.91.21 For the seats of subheading 9401.61.10 and 9401.61.2020%
• 9401.91.29 Other20%
• 9401.91.30 Laminated plywood seats and backrests20%
• 9401.91.90 Other20%

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

• Other
• 9401.99.10 Identifiable for use with aircraft seats of subheading 9401.10Free
• 9401.99.15 Identifiable for use with motor vehicle seats of subheading 9401.2020%
• Mechanical actions for chairs
• 9401.99.21 For the seats of subheading 9401.61.10 and 9401.61.2020%
• 9401.99.29 Other20%
• 9401.99.30 Laminated plywood seats and backrests20%
• 9401.99.90 Other20%

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 offices20%

9403.20 Furniture; metal, other than for office use

• 9403.20.05 School-desks and similar desks, with metal frame and solid wooden desk-tops20%
• 9403.20.10 School-desks and similar desks, with metal frames and medium density fibreboard (MDF) desktops20%
• 9403.20.15 Other school-desks and seat combinations, sharing a single metal frame, with desktops and seats of solid wood20%
• 9403.20.20 Other school-desks and seat combinations, sharing a single metal frame, with desktops and seats of medium density fibreboard (MDF)20%
• 9403.20.90 Other20%

9403.30 Furniture; wooden, for office use

• 9403.30.05 Desks, having one or more drawers, assembled20%
• 9403.30.10 Desks, having one or more drawers, unassembled20%
• 9403.30.15 Other tables, with a top having a width of 45 cm or more but not exceeding 180 cm (excluding foldable tables or those having wheels)20%
• 9403.30.20 Other foldable tables, with a top having a width of 45 cm or more but not exceeding 180 cm (excluding those having wheels)20%
• 9403.30.30 Other tables, with wheels and having a top with a width of 45 cm or more but not exceeding 180 cm20%
• 9403.30.35 Cupboards, having 2 or more drawers20%
• 9403.30.40 Cupboards, having no drawers and having 2 or more doors20%
• 9403.30.42 Other cupboards, having a height not exceeding 60 cm, with two or more drawers, with wheels20%
• 9403.30.44 Other cupboards, with a height not exceeding 60 cm, without wheels20%
• 9403.30.45 Bookcases, not enclosed, unassembled20%
• 9403.30.50 Bookcases, not enclosed, assembled20%
• 9403.30.90 Other20%

9403.40 Furniture; wooden, for kitchen use

• 9403.40.05 Floorstanding units, assembled20%
• 9403.40.10 Floorstanding units, unassembled20%
• 9403.40.15 Other, designed to be wall mounted, assembled20%
• 9403.40.20 Other, designed to be wall mounted, unassembled20%
• 9403.40.25 Units presented with a sink, assembled20%
• 9403.40.30 Units presented with a sink, unassembled20%
• 9403.40.90 Other20%

9403.50 Furniture; wooden, for bedroom use

• Made from solid wood as provided for in Additional Note 3 to Chapter 94
• 9403.50.11 With integral base and/or headset (box bed), with mattress, assembled20%
• 9403.50.12 With integral base and/or headset (box bed), with mattress, unassembled20%
• 9403.50.13 Sets consisting of a headboard, one or two nightstands and a dressing table, assembled20%
• 9403.50.14 Sets consisting of a headboard, one or two nightstands and a dressing table, unassembled20%
• 9403.50.15 Bunkbeds, assembled20%
• 9403.50.16 Bunkbeds, unassembled20%
• 9403.50.17 Headboards, night stands, dressing tables and the like, assembled20%
• 9403.50.18 Headboards, night stands, dressing tables and the like, unassembled20%
• 9403.50.19 Other20%
• Other
• 9403.50.91 With integral base and/or headset (box bed), with mattress, assembled20%
• 9403.50.92 With integral base and/or headset (box bed), with mattress, unassembled20%
• 9403.50.93 Sets consisting of a headboard, one or two nightstands and a dressing table, assembled20%
• 9403.50.94 Sets consisting of a headboard, one or two nightstands and a dressing table, unassembled20%
• 9403.50.95 Bunkbeds, assembled20%
• 9403.50.96 Bunkbeds, unassembled20%
• 9403.50.97 Headboards, nights stands, dressing tables and the like, assembled20%
• 9403.50.98 Headboards, night stands, dressing tables and the like, unassembled20%
• 9403.50.99 Other20%

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

• Dining table and chair sets, with 6 or more chairs
• 9403.60.11 Assembled20%
• 9403.60.19 Unassembled20%
• Dining tables and chair sets, with less than 6 chairs
• 9403.60.21 Assembled20%
• 9403.60.29 Unassembled20%
• Dining tables with a seating capacity of 6 or more
• 9403.60.31 Assembled20%
• 9403.60.39 Unassembled20%
• Other, coffee tables and similar tables
• 9403.60.41 Assembled20%
• 9403.60.49 Unassembled20%
• Dining servers, with or without drawers and doors
• 9403.60.51 Assembled20%
• 9403.60.59 Unassembled20%
• Wall units, entertainment centres, TV stands, TV cabinets and the like
• 9403.60.61 Exceeding 60 cm in height, assembled20%
• 9403.60.63 Exceeding 60 cm in height, unassembled20%
• 9403.60.65 Not exceeding 60 cm in height, assembled20%
• 9403.60.67 Not exceeding 60 cm in height, unassembled20%
• Bathroom cabinets, wall mounted
• 9403.60.71 Assembled20%
• 9403.60.79 Unassembled20%
• Bathroom cabinets for basins
• 9403.60.81 Presented without the basin, assembled20%
• 9403.60.83 Presented without the basin, unassembled20%
• 9403.60.85 Presented with the basin, assembled20%
• 9403.60.87 Presented with the basin, unassembled20%
• 9403.60.90 Other20%

9403.70 Furniture; plastic

• 9403.70.05 Tables for children, of polypropylene20%
• 9403.70.90 Other20%

9403.82 Furniture; of bamboo

• 9403.82.00 Of bamboo20%

9403.83 Furniture; of rattan

• 9403.83.00 Of rattan20%

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

• 9403.89.00 Other20%

9403.91 Furniture; parts, of wood

• 9403.91.00 Of wood20%

9403.99 Furniture; parts, of other than wood

• 9403.99.00 Other20%

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 supports20%

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

• 9404.21.00 Of cellular rubber or plastics, whether or not covered20%

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

• 9404.29.10 Fitted with springs20%
• 9404.29.90 Other20%

9404.30 Sleeping bags

• 9404.30.00 Sleeping bags20%

9404.40 Quilts, bedspreads, eiderdowns and duvets (comforters)

• Quilts and bedspreads
• 9404.40.11 Embroidered or incorporating appliqué work20%
• 9404.40.19 Other20%
• Eiderdowns and duvets (comforters)
• 9404.40.21 With feather or down stuffing20%
• 9404.40.29 Other20%

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 Blankets as defined in Additional Note 1 to Chapter 9420%
• 9404.90.90 Other20%

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

• 9405.11.10 Shadowless, commonly used in operating theatres or by dental surgeonsFree
• 9405.11.90 Other20%

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

• Other
• 9405.19.10 Shadowless, commonly used in operating theatres or by dental surgeonsFree
• 9405.19.90 Other20%

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 sources20%

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 Other20%

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 sourcesFree

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 OtherFree

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 sources20%

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

• 9405.42.21 Ships navigation lampsFree
• 9405.42.30 Shadowless, commonly used in operating theatres or by dental surgeonFree
• 9405.42.40 Other, with base and diffusers of base metalFree
• 9405.42.60 Floodlights and spotlights designed for use solely or principally with theatre, stage, television or film productionFree
• 9405.42.70 Rope lights, having a casing of polymers of vinyl (chloride) with an outside diameter of 13 mm or more but not exceeding 15 mm, internally fitted with interconnected lampsFree
• 9405.42.90 Other20%

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

• Other
• 9405.49.17 Ship navigation lampsFree
• 9405.49.47 Shadowless, commonly used in operating theatres or by dental surgeonFree
• 9405.49.55 Other, with base and diffusers of base metalFree
• 9405.49.60 Floodlights and spotlights designed for use solely or principally with theatre, stage, television or film productionsFree
• 9405.49.80 Rope lights, having a casing of polymers of vinyl (chloride) with an outside diameter of 13 mm or more but not exceeding 15 mm, internally fitter with interconnected lampsFree
• 9405.49.90 Other20%

9405.50 Luminaires and light fittings; non-electric

• 9405.50.00 Non-electrical luminaries and lighting fittingsFree

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 sources20%

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 Other20%

9405.91 Lamps and light fittings; parts thereof, of glass

• 9405.91.20 For shadowless lighting fittings and ships navigation lampsFree
• 9405.91.90 Other20%

9405.92 Lamps and light fittings; parts thereof, of plastics

• 9405.92.30 For shadowless lighting fittings and ships navigation lampsFree
• 9405.92.90 Other20%

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

• Other
• 9405.99.27 For shadowless lamps and ships navigation lampsFree
• 9405.99.90 Other20%

9406 Buildings; prefabricated

9406.10 Buildings; prefabricated, of wood

• 9406.10.00 Of woodFree

9406.20 Buildings; modular building units, of steel

• 9406.20.00 Modular building units, of steel20%

9406.90 Buildings; prefabricated, not of wood

• Other
• 9406.90.10 Of iron or steel20%
• 9406.90.90 OtherFree