HS 9404: Mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered

Notes 1. This Chapter does not cover: a. Pneumatic or water mattresses, pillows or cushions, of Chapter 39, Chapter 40 or Chapter 63; b. Mirrors designed for placing on the floor or ground (for example, cheval-glasses (swing-mirrors)) of 7009; 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 8303.00.00; e. Furniture specially designed as parts of refrigerating or freezing equipment of 8418; furniture specially designed for sewing machines (8452); f. Lamps or light sources and parts thereof of Chapter 85; g. Furniture specially designed as parts of apparatus of 8518 (8518), of 8519 or 8521 (8522) or of 8525 to 8528 (8529); h. Articles of 8714; i. ij. Dentists; chairs incorporating dental appliances of 9018 or dentists; spittoons (9018); j. Articles of Chapter 91 (for example, clocks and clock cases); k. Toy furniture or toy luminaires and lighting fittings (9503), billiard tables or other furniture specially constructed for games (9504), furniture for conjuring tricks or decorations (other than lighting strings) such as Chinese lanterns (9505); or l. Monopods, bipods, tripods and similar articles (9620). 2. The articles (other than parts) referred to in 9401 to 9403 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. In 9401 to 9403 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 Chapter 69. b. Goods described in 9404, presented separately, are not to be classified in 9401, 9402 or 9403 as parts of goods. 4. For the purposes of 9406, “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. 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. Additional Note 1. Heading 9403 does not include plates, rods, angles, shapes, sections, tubes, pipes and the like, requiring further modification before use, including, but not limited to, cutting, drilling and bending (Section XV).