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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 movement; parts of the foregoing articles.
(A) MEDICAL, SURGICAL, DENTAL OR VETERINARY FURNITURE
This group includes : (1) Operating tables for general or specialised surgery, designed to enable the patient to be placed in the position required for different operations by adjusting, inclining, rotating or raising the table. (2) Special orthopaedic tables for complex operations (e.g., on the hips, shoulders, spinal column). (3) Vivisection and similar tables for animals, frequently equipped with restraining apparatus. (4) Tables, table-beds and the like for clinical examinations, medical treatment, massage, etc.; beds and seats, e.g., for obstetrical, gynaecological, urological, cystoscopical, etc., examinations or operations, or for use in ear, nose, throat or eye treatment.
It should, however, be noted that the heading excludes tables and seats specialised for X-ray work, etc. (heading 90.22). (5) Special seats for doctors and surgeons. (6) Confinement beds (sometimes called birthing beds), usually consisting of a lower part with a basin which slides under the upper part. (7) Mechanical beds for raising injured or sick persons without shaking, or for giving them hygienic attention without moving them. (8) Beds with hinged mattress-supports specially designed for therapeutic treatment of pulmonary tuberculosis or other diseases. (9) Beds combined with splints or other dislocation or fracture appliances and the like.
However, when such equipment is of a type designed to be simply attached to, but not fixed to the bed, it falls in heading 90.21; beds without the mechanism fall in heading 94.03. (10) Stretchers and trolley-stretchers for moving patients inside hospitals, clinics, etc.
Carriages used to carry disabled persons in the street are excluded (Chapter 87). (11) Small tables, table-cupboards and the like, whether or not on wheels (trolleys), of a type specially designed for instruments or bandages, medical or surgical supplies or anaesthetic equipment; instrument sterilising trolleys; special disinfection wash-basins, self-opening sterile dressing boxes (generally on wheels) and waste bins for soiled dressings (whether or not on wheels); bottle-holders, irrigator or douche carriers and the like, whether or not on pivoting castors; special instrument or dressing cabinets and cases. (12) Dentists' chairs (including anaesthetising chair-beds) not incorporating dental appliances of heading 90.18, with mechanisms (usually telescopic) for raising as well as tilting and sometimes turning on a centre column, whether or not fitted with equipment such as lighting fittings.
Dentists' spittoon mouth rinsers, whether or not on a base or stand, and dentists' chairs incorporating dental appliances of heading 90.18, are excluded (heading 90.18).
It should be noted that this group is restricted to furniture of a type specially designed for medical, surgical, dental or veterinary use; furniture for general use not having such characteristics is therefore excluded. (B) BARBERS' CHAIRS AND SIMILAR CHAIRS, HAVING ROTATING AS WELL AS BOTH RECLINING AND ELEVATING MOVEMENTS
This group includes barbers' chairs and similar chairs, having rotating as well as both reclining and elevating movements.
It should, however, be noted that the heading excludes piano stools, mechanical type rocking-chairs, swivel chairs, etc. (heading 94.01). (C) PARTS
Parts of the foregoing articles are classified in this heading provided they are recognisable as such parts.
These parts include : (1) Articles of a kind specially designed for fixing to operating tables to immobilise patients (such as shoulder, leg or thigh grips, leg supports, immobilising head-rests, arm or thorax supports and the like). (2) Certain clearly identifiable parts of dentists' chairs (e.g., head-rests, back pieces, foot-rests, arm-rests, elbow-rests, etc.).
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