ABS

Chapter 94Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; luminaires and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated buildings

The headings in this chapter of the AHECC, the Australian export classification published by the ABS. Each one opens on the codes it contains.

Chapter 94 covers furniture, bedding, lighting fittings and prefabricated buildings. Note 2 holds the key: furniture is an article designed to be placed on the floor or ground, or, by exception, hung on a wall where it is a storage unit or a seat.

Hence the two usual traps. Furniture does not change chapter because it is plastic, steel or wood — Chapter 94 prevails over the chapter of the material. And a light fitting falls in 9405, while the bulbs and tubes themselves stay in Chapter 85.

6 headings
  • 9401SEATS (OTHER THAN THOSE OF 9402), WHETHER OR NOT CONVERTIBLE INTO BEDS, AND PARTS THEREOF:
  • 9402MEDICAL, SURGICAL, DENTAL OR VETERINARY FURNITURE (FOR EXAMPLE, OPERATING TABLES, EXAMINATION TABLES, HOSPITAL BEDS WITH MECHANICAL FITTINGS, DENTISTS' CHAIRS); BARBERS' CHAIRS AND SIMILAR CHAIRS, HAVING ROTATING AS WELL AS BOTH RECLINING AND ELEVATING MOVEMENTS; PARTS OF THE FOREGOING ARTICLES:
  • 9403OTHER FURNITURE AND PARTS THEREOF:
  • 9404MATTRESS 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:
  • 9405LUMINAIRES AND LIGHTING FITTINGS INCLUDING SEARCHLIGHTS AND SPOTLIGHTS AND PARTS THEREOF, NOT ELSEWHERE SPECIFIED OR INCLUDED; ILLUMINATED SIGNS, ILLUMINATED NAME-PLATES AND THE LIKE, HAVING A PERMANENTLY FIXED LIGHT SOURCE, AND PARTS THEREOF NOT ELSEWHERE SPECIFIED OR INCLUDED:
    • 9405.1Chandeliers and other electric ceiling or wall lighting fittings, excluding those of a kind used for lighting public open spaces or thoroughfares:
    • 9405.2Electric table, desk, bedside or floor-standing luminaires:
    • 9405.3Lighting sets of a kind used for Christmas trees:
    • 9405.4Other electric luminaires and lighting fittings:
      • 9405.41.00Photovoltaic, designed for use solely with light-emitting diode (LED) light sources
      • 9405.42.00Other, designed for use solely with light-emitting diode (LED) light sources
      • 9405.49.00Other
    • 9405.50.00Non-electrical luminaires and lighting fittings
    • 9405.6Illuminated signs, illuminated name-plates and the like:
    • 9405.9Parts:
  • 9406PREFABRICATED BUILDINGS:

Every number opens on the lines beneath it, down to the eight-digit statistical code.