MISCELLANEOUS MANUFACTURED ARTICLES > FURNITURE; BEDDING, MATTRESSES, MATTRESS SUPPORTS, CUSHIONS AND SIMILAR STUFFED FURNISHINGS; LUMINAIRES AND LIGHTING FITTINGS, NOT ELSEWHERE SPECIFIED OR INCLUDED; ILLUMINATED SIGNS, ILLUMINATED NAMEPLATES AND THE LIKE; PREFABRICATED BUILDINGS > Seats (other than those of heading|9402), whether or not convertible into beds, and parts thereof > Parts
For the purposes of this chapter, the term 'furniture' means any movable article (not included in other more specific headings of the Nomenclature) which is designed for placing on the floor or ground and is used for equipping private dwellings, hotels, offices, schools, churches, shops, laboratories, hospitals, or other establishments, including gardens and theatres. Note 2 specifies that articles referred to in headings 9401 to 9403 are to be classified in those headings only if designed for placing on the floor or ground. The chapter also covers lamps and lighting fittings (heading 9405) not elsewhere specified, including chandeliers, table lamps, bedside lamps and garden lamps. Mattresses, sleeping bags and similar bedding articles are covered regardless of filling material. Prefabricated buildings (heading 9406) means buildings which are finished in the factory or supplied as sets of elements to be assembled on site.
1. This Section does not cover: (a) articles of plastics, of heading 3924 or 3926, or articles of rubber (heading 4014 or 4015), or of vulcanised rubber other than hard rubber (heading 4017); (b) handbags or other articles of heading 4202; (c) articles of straw, esparto or other plaiting materials (heading 4601 or 4602); (d) wall coverings of heading 4814; (e) goods of Section XI (textiles and textile articles); (f) goods of Section XII (footwear, headgear, umbrellas); (g) articles of Chapter 82 or 83 (base metal articles, tools, cutlery); (h) articles of Section XVI (machinery and electrical equipment); (ij) articles of Section XVII (vehicles, aircraft, vessels); (k) articles of Section XVIII (instruments, clocks, musical instruments); (l) articles of Chapter 95 (toys, games, sports requisites, except where indicated otherwise); (m) articles of Chapter 97 (works of art, collectors' pieces and antiques). 2. References in headings 9401 to 9406 to articles or parts of articles of a particular material are to be taken as including articles or parts of articles consisting of a combination of materials (e.g. furniture made of both wood and metal). However, these headings are not to be taken as applying to goods of a kind described in other headings that are more specific.
Source: European Commission - CN Explanatory Notes (CNEN) and HS legal notes.
Seats convertible into beds, not garden or camping
CTH or change from subheading 940190 if part originating
-- Of bamboo
CTH, or change from subheading 9401 90 provided one essential part of the furniture is already originating
-- Of rattan
CTH, or change from subheading 9401 90 provided one essential part of the furniture is already originating
-- Other
CTH, or change from subheading 9401 90 provided one essential part of the furniture is already originating
-- Upholstered
CTH, or change from subheading 9401 90 provided one essential part of the furniture is already originating
-- Other
CTH, or change from subheading 9401 90 provided one essential part of the furniture is already originating
-- Upholstered
CTH, or change from subheading 9401 90 provided one essential part of the furniture is already originating
-- Other
CTH, or change from subheading 9401 90 provided one essential part of the furniture is already originating
- Other seats
CTH, or change from subheading 9401 90 provided one essential part of the furniture is already originating
-- Of bamboo
CTH, or change from subheading 9401 90 provided one essential part of the furniture is already originating
-- Of rattan
CTH, or change from subheading 9401 90 provided one essential part of the furniture is already originating
-- Other
CTH, or change from subheading 9401 90 provided one essential part of the furniture is already originating
-- Upholstered
CTH, or change from subheading 9401 90 provided one essential part of the furniture is already originating
-- Other
CTH, or change from subheading 9401 90 provided one essential part of the furniture is already originating
-- Upholstered
CTH, or change from subheading 9401 90 provided one essential part of the furniture is already originating
-- Other
CTH, or change from subheading 9401 90 provided one essential part of the furniture is already originating
- Other seats
CTH, or change from subheading 9401 90 provided one essential part of the furniture is already originating
Annex 22-01 DA 2015/2446
C-725/21
9 Mar 2023SOMEO S.A. v Republika Slovenija
Judgment of the Court (Tenth Chamber) of 9 March 2023.#SOMEO S.A. v Republika Slovenija.#Reference for a preliminary ruling – Customs Union – Common Customs Tariff – Tariff classification – Combined Nomenclature – Subheading 9401 90 80 – Parts of seats for motor vehicles – Net for making pockets in the rear part of seats – Protection for the inside of seats.#Case C-725/21.
C-635/21
9 Feb 2023LB GmbH. v Hauptzollamt D
Judgment of the Court (Eighth Chamber) of 9 February 2023.#LB GmbH. v Hauptzollamt D.#Reference for a preliminary ruling – Customs union – Common Customs Tariff – Combined Nomenclature – Tariff classification – Heading 9401 – Scope – Air sofas (‘air loungers’).#Case C-635/21.