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Section XX — Miscellaneous manufactured articles

Chapter 94 — Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; luminaires and lighting fittings, not elsewhere specified or included; illuminated sign illuminated nameplates and the like; prefabricated buildings

Heading 9402 — Medical, 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.

Subheading

9402.10 Dentists', barbers' or similar chairs and parts thereof

Common commodities
Rotating dentists' patient chairBarbers' reclining salon chairElevating dental examination seatAdjustable hydraulic barber chairDental surgery rotating and reclining chairSalon chair with full mechanical adjustabilityDentist's reclining, rotating and elevating chairBarbershop hydraulic lift and swivel chairRotating, reclining and elevating dental station seatAdjustable salon chair with three mechanical movements

HS codes

CodeDescriptionTaxes
9402.10.10Dentists', chairs and parts thereofCustoms TaxCID, PAL, SSCL, VAT
9402.10.90OtherCustoms TaxCID, PAL, SSCL, VAT