| Tariff Classification |
| section 20 | 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 signs, illuminated name-plates and the like; prefabricated buildings |
| 94.02 | 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: |
| 9402.10 | －Dentists', barbers' or similar chairs and parts thereof: |
| －－Dentists' chairs |
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