Archived – Standard Classification of Goods (SCG) - Notes 1996-2001

Section XX:  Miscellaneous manufactured articles

Chapter 94:  Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; lamps and lighting fittings, not elsewhere specified or included; 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 No. 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 No. 83.03;

   e) Furniture specially designed as parts of refrigerating or freezing equipment of heading No. 84.18; furniture specially designed for sewing machines (heading No. 84.52);

   f) Lamps or lighting fittings of Chapter 85;

   g) Furniture specially designed as parts of apparatus of heading No. 85.18 (heading No. 85.18), of headings Nos. 85.19 to 85.21 (heading No. 85.22) or of headings Nos. 85.25 to 85.28 (heading No. 85.29);

   h) Articles of heading No. 87.14;

   ij) Dentists' chairs incorporating dental appliances of heading No. 90.18 or dentists' spittoons (heading No. 90.18);

   k) Articles of Chapter 91 (for example, clocks and clock cases); or

   l) Toy furniture or toy lamps or lighting fittings (heading No. 95.03), billiard tables or 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 headings 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:
   1. Cupboards, bookcases, other shelved furniture and unit furniture;
   2. Seats and beds.
3. 1. In headings 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.
   2. Goods described in heading No. 94.04, presented 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, presented together, to be assembled on site, such as housing or worksite accommodation, offices, schools, shops, sheds, garages or similar buildings.

Chapter 95:  Toys, games and sports requisites; parts and accessories thereof

Notes.

1. This Chapter does not cover:

   a) Christmas tree candles (heading No. 34.06);

   b) Fireworks or other pyrotechnic articles of heading No. 36.04;

   c) Yarns, monofilament, cords or gut and the like for fishing, cut to length but not made up into fishing lines, of Chapter 39, heading No. 42.06 or Section XI;

   d) Sports bags or other containers of heading No. 42.02, 43.03 or 43.04;

   e) Sports clothing or fancy dress, of textiles, of Chapter 61 or 62;

   f) Textile flags or bunting, or sails for boats, sailboards or land craft, of Chapter 63;

   g) Sports footwear (other than skating boots with ice or roller skates attached) of Chapter 64, or sports headgear of Chapter 65;

   h) Walking-sticks, whips, riding-crops or the like (heading No. 66.02), or parts thereof (heading No. 66.03);

   ij) Unmounted glass eyes for dolls or other toys, of heading No. 70.18;

   k) Parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39);

   l) Bells, gongs or the like of heading No. 83.06;

   m) Pumps for liquids (heading No. 84.13), filtering or purifying machinery and apparatus for liquids or gases (heading No. 84.21), electric motors (heading No. 85.01), electric transformers (heading No. 85.04) or radio remote control apparatus (heading No. 85.26);

   n) Sports vehicles (other than bobsleighs, toboggans and the like) of Section XVII;

   o) Children's bicycles (heading No. 87.12);

   p) Sports craft such as canoes and skiffs (Chapter 89), or their means of propulsion (Chapter 44 for such articles made of wood);

   q) Spectacles, goggles or the like, for sports or outdoor games (heading No. 90.04);

   r) Decoy calls or whistles (heading No. 92.08);

   s) Arms or other articles of Chapter 93;

   t) Electric garlands of all kinds (heading No. 94.05); or

   u) Racket strings, tents or other camping goods, or gloves (classified according to their constituent material).

2. This Chapter includes articles in which natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed), precious metal or metal clad with precious metal constitute only minor constituents.
3. Subject to Note 1 above, parts and accessories which are suitable for use solely or principally with articles of this Chapter are to be classified with those articles.

Chapter 96:  Miscellaneous manufactured articles

Notes.

1. This Chapter does not cover:

   a) Pencils for cosmetic or toilet uses (Chapter 33);

   b) Articles of Chapter 66 (for example, parts of umbrellas or walking-sticks);

   c) Imitation jewellery (heading No. 71.17);

   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);

   e) Cutlery or other articles of Chapter 82 with handles or other parts of carving or moulding materials; heading No. 96.01 or 96.02 applies, however, to separately presented handles or other parts of such articles;

   f) Articles of Chapter 90 (for example, spectacle frames (heading No. 90.03), mathematical drawing pens (heading No. 90.17), brushes of a kind specialised for use in dentistry or for medical, surgical or veterinary purposes (heading No. 90.18));

   g) Articles of Chapter 91 (for example, clock or watch cases);

   h) Musical instruments or parts or accessories thereof (Chapter 92);

   ij) Articles of Chapter 93 (arms and parts thereof);

   k) Articles of Chapter 94 (for example, furniture, lamps and lighting fittings);

   l) Articles of Chapter 95 (toys, games, sports requisites); or

   m) Works of art, collectors' pieces or antiques (Chapter 97).

2. In heading No. 96.02 the expression "vegetable or mineral carving material" means:
   1. Hard seeds, pips, hulls and nuts and similar vegetable materials of a kind used for carving (for example, corozo and dom);
   2. Amber, meerschaum, agglomerated amber and agglomerated meerschaum, jet and mineral substitutes for jet.
3. In heading No. 96.03 the expression "prepared knots and tufts for broom or brush making" applies only to unmounted knots and tufts of animal hair, vegetable fibre or other material, which are ready for incorporation without division in brooms or brushes, or which require only such further minor processes as trimming to shape at the top, to render them ready for such incorporation.
4. Articles of this Chapter, other than headings Nos. 96.01 to 96.06 or 96.15, remain classified in the Chapter whether or not composed wholly or partly of precious metal or metal clad with precious metal, of natural or cultured pearls, or precious or semi-precious stones (natural, synthetic or reconstructed). However, headings Nos. 96.01 to 96.06 and 96.15 include articles in which natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed), precious metal or metal clad with precious metal constitute only minor constituents.