9403 30 110 0 — Desks for offices, with wooden frames

9403 Other furniture and parts thereof: 9403 10 – metal furniture used in institutions 9403 20 – metal furniture

9403 30 – wooden furniture type used in institutions 9403 40 – wooden furniture type kitchen 9403 50 – wooden furniture type bedroom 9403 60 – wooden furniture other 9403 70 – furniture made of plastic – furniture made of other materials, including reed, willow, bamboo or similar materials: 9403 82 – from bamboo 9403 83 – from rattan 9403 89 – – – other 9403 90 – parts of rattan

This heading covers furniture and parts thereof, not covered by the previous headings. It includes furniture for general use (e.g., cupboards, show-cases, tables, telephone stands, writing-desks, escritoires, book-cases and other shelved furniture (including single shelves presented with supports for fixing them to the wall), etc.), and also furniture for special uses. The heading includes furniture for: (1) Private dwellings, hotels, etc., such as: glazed cabinets, linen chests, bread bins, chests of drawers, tallboys; pedestals (floor stands), plant stands; dressing-tables; pedestal desks; wardrobes, linen presses; hall stands, umbrella stands; side-boards, dressers, buffets; food-safes; bedside tables; beds (including wardrobe beds, folding beds, camp-beds, cots, etc.); needlework tables; stools and foot-stools (whether or not rocking) designed to rest the feet, fire screens; draught-screens; pedestal ashtrays; music cabinets, music desks (for sheet music); play-pens; serving trolleys (whether or not fitted with a hot plate). (2) Offices, such as: clothes lockers, filing cabinets, filing trolleys, card-index furniture, etc. (3) Schools, such as: school desks, teachers' desks, easels (for blackboards, etc.). (4) Churches, such as: altars, confessionals, pulpits, pews, lecterns, etc. (5) Shops, stores, workshops, etc., such as: counters; dress racks; shelving units; compartment and drawer cupboards; tool cabinets, etc.; special furniture (with cases or drawers) for printing works. (6) Laboratories or technical offices, such as: microscope tables; laboratory benches (whether or not with glass cases, gas burners, water taps, etc.); fume-cupboards; unequipped drawing tables. The heading excludes: (a) trunks, suitcases and similar articles which are not furniture (heading 4202);

(b) ladders and step-ladders, trestles, work benches and similar articles which are not furniture; these are classified according to their constituent material (headings 4421, 7326, etc.); (c) builders' components (e.g., frames, doors and shelves) for cupboards, etc., built into the wall (heading 4418 if of wood); (d) waste-paper baskets (of plastics, heading 3926; baskets of plaiting materials, heading 4602; of base metal, headings 7326, 7419, etc.); (e) hammocks (generally heading 5608 or 6306); (f) mirrors designed to be placed on the floor or on the ground, and mirrors on a movable frame, or cheval-glasses, i.e., revolving mirrors, sliding mirrors for shoe shops, tailors' shops, etc. (heading 7009); (g) armoured or reinforced safes (heading 8303). On the other hand, fire-resisting and impact-resistant containers, the walls of which in particular do not offer reliable resistance to attempts to break them open by drilling or cutting, fall in this heading; (h) refrigerators, ice-boxes, etc. (i.e., cabinets, etc., having the appearance of furniture but equipped either with a refrigerating unit or with an evaporator of a refrigerating unit, or designed to receive such equipment) (heading 8418) (see Note 1 (e) to this Chapter). However, ice-cream boxes, ice-cream chests and similar articles, and insulated cabinets not equipped with an active refrigerating element and not designed to be so equipped, but insulated with glass fibre, cork, wool, etc., are included in this heading; (ij) furniture specially designed to house sewing machines or to serve as stands for them, whether or not it has an additional function as ordinary furniture when the machine is not in use; protective covers, drawers and extension leaves, and other constituent parts of such furniture (heading 8452); (k) furniture specially constructed as part of the apparatus of heading 8518 (heading 8518), of heading 8519 or 8521 (heading 8522) or of headings 8525 – 8528 (heading 8529); (l) drawing tables fitted with instruments such as pantographs (heading 9017); (m) dental spittoons (heading 9018); (n) mattress supports (heading 9404); (o) standard lamps and other lamps and lighting fittings (heading 9405); (p) billiard tables or other furniture specially constructed for games of heading 9504, conjuring tables of heading 9505.

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.