PLACING ON THE FLOOR OR GROUND .
THIS PROVISION IS HOWEVER , TO BE TAKEN NOT TO APPLY TO THE FOLLOWING WHICH ARE STILL TO BE CLASSIFIED IN THE ABOVEMENTIONED HEADINGS EVEN IF THEY ARE DESIGNED TO BE HUNG , TO BE FIXED TO THE WALL OR TO STAND ONE ON THE OTHER :
( A ) KITCHEN CABINETS AND SIMILAR CUPBOARDS ;
( B ) SEATS AND BEDS ;
( C ) UNIT BOOKCASES AND SIMILAR UNIT FURNITURE .
3 . ( A ) IN THIS CHAPTER REFERENCES TO PARTS OF GOODS DO NOT INCLUDE REFERENCE TO SHEETS ( WHETHER OR NOT CUT TO SHAPE BUT NOT COMBINED WITH OTHER PARTS ) OF GLASS ( INCLUDING MIRRORS ) OR OF MARBLE OR OTHER STONE .
( B ) GOODS DESCRIBED IN HEADING NO 94.04 , IMPORTED SEPARATELY , ARE NOT TO BE CLASSIFIED IN HEADING NO 94.01 , 94.02 OR 94.03 AS PARTS OF GOODS .
HEADING NUMBER*DESCRIPTION*RATE OF DUTY*
**AUTONOMOUS % *CONVENTIONAL % *
1*2*3*4*
94.01*CHAIRS AND OTHER SEATS ( OTHER THAN THOSE FALLING WITHIN HEADING NO 94.02 ) , WHETHER OR NOT CONVERTIBLE INTO BEDS , AND PARTS THEREOF : ***
*A . CHAIRS AND OTHER SEATS , NOT LEATHER COVERED ( EXCLUDING PARTS THEREOF ) , FOR USE IN CIVIL AIRCRAFT ( A)*12*FREE*
*B . OTHER : ***
*I . SPECIALLY DESIGNED FOR AIRCRAFT*12*5,4*
*II . OTHER*18*6,7*
94.02*MEDICAL , DENTAL , SURGICAL OR VETERINARY FURNITURE ( FOR EXAMPLE , OPERATING TABLES , HOSPITAL BEDS WITH MECHANICAL FITTINGS ) ; DENTISTS' AND SIMILAR CHAIRS WITH MECHANICAL ELEVATING , ROTATING OR RECLINING MOVEMENTS ; PARTS OF THE FOREGOING ARTICLES*17*6,2*
94.03*OTHER FURNITURE AND PARTS THEREOF : ***
*A . FURNITURE ( EXCLUDING PARTS THEREOF ) , FOR USE IN CIVIL AIRCRAFT ( A)*18*FREE*
*B . OTHER FURNITURE*18*7,4*
94.04*MATTRESS SUPPORTS ; ARTICLES OF BEDDING OR SIMILAR FURNISHING FITTED WITH SPRINGS OR STUFFED OR INTERNALLY FITTED WITH ANY MATERIAL OR OF EXPANDED , FOAM OR SPONGE RUBBER OR EXPANDED , FOAM OR SPONGE ARTIFICIAL PLASTIC MATERIAL , WHETHER OR NOT COVERED ( FOR EXAMPLE , MATTRESSES , QUILTS , EIDERDOWNS , CUSHIONS , POUFFES AND PILLOWS ) : ***
*A . ARTICLES OF BEDDING OR SIMILAR FURNISHING OF EXPANDED , FOAM OR SPONGE ARTIFICIAL PLASTIC MATERIAL , WHETHER OR NOT COVERED*22*9,3*
*B . OTHER*20*7,6*
( A ) ENTRY UNDER THIS SUBHEADING IS SUBJECT TO CONDITIONS TO BE DETERMINED BY THE COMPETENT AUTHORITIES . SEE ALSO SECTION II , PARAGRAPH B , OF THE PRELIMINARY PROVISIONS .
CHAPTER 95
ARTICLES AND MANUFACTURES OF CARVING OR MOULDING MATERIAL
NOTES
1 . THIS CHAPTER DOES NOT COVER :
( A ) ARTICLES FALLING WITHIN CHAPTER 66 ( FOR EXAMPLE , PARTS OF UMBRELLAS , WALKING-STICKS ) ;
( B ) ARTICLES FALLING WITHIN CHAPTER 71 ( FOR EXAMPLE , IMITATION JEWELLERY ) ;
( C ) CUTLERY OR OTHER ARTICLES FALLING WITHIN CHAPTER 82 WITH HANDLES OR OTHER PARTS OF CARVING OR MOULDING MATERIALS ; THE HEADINGS OF THE PRESENT CHAPTER APPLY , HOWEVER