9401 79 — Seats, with metal frames (excl. upholstered, swivel seats with variable height adjustments and medical, dental or surgical furniture)

9401 Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof (+): 9401 10 – Seats of a kind used for aircraft 9401 20 – Seats of a kind used for motor vehicles 9401 30 – Swivel seats with variable height adjustment 9401 40 – Seats other than garden seats or camping equipment, convertible into beds – Seats of cane, osier, bamboo or similar materials: 9401 52 – – Of bamboo 9401 53 – – Of rattan 9401 59 – – Other – Other seats, with wooden frames: 9401 61 – – Upholstered 9401 69 – – Other – Other seats, with metal frames: 9401 71 – – Upholstered 9401 79 – – Other 9401 80 – Other seats 9401 90 – Parts

Subject to the exceptions mentioned below, this heading covers all seats (including those for vehicles, provided that they comply with the conditions prescribed in Note 2 to this Chapter), for example: chaises longues, armchairs, folding chairs, deck chairs, infants' high chairs and children's seats designed to be fixed to the backs of other seats (including vehicle seats), rocking chairs, benches, couches (including electrically heated couches), sofas, settees, ottomans and the like, stools (such as piano stools, draughtsmen's stools, typists' stools and dual-purpose stepladder-stools), seats with an integrated sound system, designed for use with video game consoles and machines, television or satellite receivers, as well as with DVD, music CD, MP3 or video cassette players.

The seats of this heading may incorporate additional non-seating parts, e.g., toys, components with a vibration function, music or sound players, and lighting components. Armchairs, couches, sofas, etc., are included in this heading even if they are convertible into beds. However, the heading excludes: (a) steps (generally headings 4421 and 7326); (b) seat-sticks (heading 6602); (c) articles of heading 8714 (e.g., saddles); (d) revolving chairs with speed regulators, for testing reflexes (heading 9019); (e) chairs and armchairs of heading 9402; (f) stools and footstools (whether or not rocking) designed to rest the feet, children's walkers, linen chests and similar chests also used as seats (heading 9403). PARTS This heading also covers identifiable parts of armchairs or other seats, such as backs, bottoms and arm-rests (whether or not stuffed with straw or cane, with or without padding or springs), seat or back covers designed for permanent fixing, and spiral springs assembled for seat upholstery. Cushions and spring mattresses presented separately, stuffed with any material or consisting of cellular rubber or plastics, whether or not covered, are excluded from this heading (heading 9404) even if they are clearly specialised as parts of upholstered seats (e.g., settees, couches, sofas). However, when these goods are combined with other parts of seats, they are included in this heading. They are also included in this heading if presented with the seats of which they form part. Subheading Explanatory Note. Subheadings 9401 61 and 9401 71 "Upholstered seats" are those having a soft layer of, for example, wadding, tow, animal hair, cellular plastics or rubber, shaped (whether or not fixed) to the seat, and covered over this layer with a material such as woven fabric, leather or sheeting of plastics. Also classified as upholstered seats are seats of which the soft layer is uncovered or covered only with white fabric which does not require further covering (known as "upholstered in muslin"), seats presented as articles with removable seat or back cushions which cannot be used without such cushions, and seats with spiral springs (for upholstery). On the other hand, the presence of horizontally acting tension springs intended for fixing a steel wire mesh, taut fabric, etc., to the frame is not sufficient for these seats to be classified as upholstered. Similarly, seats directly covered with materials such as woven fabric, leather or sheeting of plastics, without interposed stuffing or springs, and seats in which only fabric with a thin layer of cellular plastics is used, are not regarded as upholstered seats.

Subheading 9401 80 This subheading also includes safety seats intended for the carriage of infants and children beginning to walk in motor vehicles or other vehicles. These removable seats shall be secured to the vehicle seats by means of seat belts and a latching belt.

Medical, surgical, dental or veterinary furniture (e.g. operating tables, inspection tables, hospital beds with mechanical devices, dental chairs); hairdressers and similar chairs with devices for rotation and simultaneously for tilting and lifting; parts of the above products: 9402 10 – dental, hairdressing or similar chairs and parts thereof 9402 90 – other

(A) Medical, surgical, dental or veterinary furniture: (1) Operating tables for general or special surgery, allowing the patient to occupy the position necessary for various operations by adjusting the slope, rotation or lifting of the table. (2) Special orthopedic tables for complex operations (for example, on the hip joint, shoulder joint, spine). (3) Vivisection tables and similar tables for the treatment of animals, often equipped with fixation equipment. (4) Tables, bed tables and similar items for clinical examinations of lesions, treatment, massage, etc.; beds and chairs, for example, for obstetric, gynecological, urological, cystoscopic and other examinations or operations, as well as for use in the treatment of the ear, nose, throat or eye. It should be noted, however, that this heading does not include tables and chairs intended specifically for X-ray examinations, etc. (heading 9022). (5) Special seating furniture for doctors and surgeons. (6) Beds for childbearing (and noodles called maternity beds), usually consisting of a lower part with a pelvis, which is removed under the upper part. (7) Mechanical beds for lifting the wounded or sick or for hygienic maintenance without touching them. (8) Hinge-based mattress beds specifically designed for the treatment of pulmonary tuberculosis or other diseases. (9) Beds with connected tires or other similar devices for the treatment of dislocations or fractures and similar objects. However, when such equipment is of a type intended for ordinary connection and not for fixed fixation on a bed, it falls in heading 9021; beds without mechanical devices for changing the position of individual blocks fall in heading 9403.

(10) Wearers and stretchers on wheels for moving patients in hospitals, clinics, etc. Wheelchairs for the movement of disabled people on the streets are not included (group 87). (11) Small tables, cupboards and similar items, with or without wheels (tables on wheels) designed specifically for tools or dressings, medical or surgical supplies or painkillers; carts for sterilized tools; special bowls for disinfection, self-opening boxes for sterile dressings (usually on wheels) and garbage boxes for dirty dressings (on or without wheels); holders for bottles, irrigation or painkillers; special disinfection bowls, containers or similar items; (12) Dental chairs (including analgesic beds) not combined with dental appliances of heading 9018, with mechanical devices (usually telescopic) for lifting, as well as for tilting and sometimes rotating around the central rod, with or without attached equipment such as lighting apparatus. Dental spitters and mouthwashes, fixed on the base or on the rack or not, and dental chairs containing dental equipment of heading 9018 are excluded (heading 9018). It should be noted that this category includes only furniture specifically designed for medical, surgical, dental or veterinary use; general purpose furniture that does not have such characteristics, therefore, is not included. (b) Parking chairs and analogous chairs with rotational aids and at the same time for tilting and lifting. It should be noted, however, that this heading does not include piano stools, mechanical rocking chairs, rotating chairs, etc. (heading 9401). Parts of the following articles fall within the heading provided that they can be identified as such. These include: (1) Products specifically designed as devices for attachment to operating tables so that patients are immobile (such as grippers for shoulders, legs or hips, leg supports, head restraints, arms or chest supports and similar devices). (2) Some uniquely identifiable parts of dental chairs (e.g. headrests, seat backs, footrests, armrests, etc.).

Notes

Machine translation. The original is the Russian text of the EAEU tariff, and customs goes by it; this translation is for understanding only and has no legal force.

1. This group does not include:

(a) inflatable or water mattresses, cushions or sofa cushions of Chapter 39, 40 or 63;

(b) mirrors intended to be placed on the floor or ground (e.g., mirrors on a movable frame (psyche – rotating mirrors)) of heading 7009;

(c) articles of Chapter 71;

(d) parts of general use referred to in Note 2 to Section XV of base metals (Section XV) or similar articles of plastics (Chapter 39) or safes of heading 8303;

(e) furniture specially designed as parts of refrigeration or freezer equipment of heading 8418; furniture specially designed for sewing machines (heading 8452);

(f) lamps or light sources and parts thereof of Chapter 85;

(g) furniture specially constructed as parts of equipment of heading 8518 (heading 8518), of heading 8519 or 8521 (heading 8522), or of headings 8525 to 8528 (heading 8529);

(h) articles of heading 8714;

(и) стоматологические кресла со встроенным стоматологическим оборудованием товарной позиции 9018 или стоматологическими плевательницами (товарная позиция 9018);

(k) Articles of Chapter 91 (e.g. watches and watch cases);

(l) toy furniture or toy lamps and toy lighting equipment (heading 9503), billiard tables or other furniture specially designed for games (heading 9504), articles for tricks or decorations (other than light garlands), such as Chinese lanterns (heading 9505); or

(m) monopores, bipeds, tripods and similar articles (heading 9620).

2. Articles (other than parts thereof) of headings 9401 to 9403 are classified in these headings only if they are intended to be placed on the floor or on the ground.

However, the following articles fall under the headings above, even if they are intended to be hung, fixed to a wall or mounted on top of each other:

(a) wardrobes and bookcases, other furniture with shelves (including separate shelves presented with fasteners for fixing them on the wall) and sectional furniture;

(b) furniture for sitting and bed.

3. (A) In headings 9401 to 9403 references to parts of goods do not include references to sheets or plates (carved or not cut in shape but not joined to other parts) of glass (including mirrors), marble or other stones or of other materials specified in Chapter 68 or 69.

(B) Articles of heading 9404 presented separately shall not be classified in heading 9401, 9402 or 9403 as parts of the goods.

4. For the purpose of heading 9406, the term “prefabricated constructions” means buildings wholly manufactured in an establishment or supplied as a set of locally assembled elements, for example: dwellings or industrial premises, offices, schools, shops, sheds, garages or similar buildings.

“Prefabricated constructions” include “modular building blocks” of steel, usually having the size and shape of a standard shipping container, mainly or fully pre-equipped with internal equipment. Such modular building blocks are usually designed to be assembled with each other, resulting in stationary structures.

Additional notes of the Eurasian Economic Union

Machine translation. The original is the Russian text of the EAEU tariff, and customs goes by it; this translation is for understanding only and has no legal force.

1. For the purposes of subheadings 9403 50 000 1, 9403 60 100 1, 9403 60 900 1, the term “gross mass” means the total mass of the goods with all kinds of packaging materials and packagings ensuring their safety during storage and transport. The total weight of the goods does not include the mass of packaging materials or containers that are clearly suitable for reuse.

2. For the purpose of classification of goods in subheadings 9403 50 000 1, 9403 60 100 1, 9403 60 900 1 in the states whose territories constitute the customs territory of the Eurasian Economic Union, when applying the term "franco-border of the country of importation", the country of import is understood as the customs territory of the Eurasian Economic Union.