Polyurethane Cushions for Revolving Chairs Classified Under Chapter 3926 30 10, Not Chapter 94, Due to Specific Use.

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....Classification of Polyurethane Moulded Parts of Chairs - the products in the required shape to be used as cushion for revolving chairs are furniture, as such they do not find any entry under Chapter 94 and in views of the specific entry under Chapter 3926 30 10, the products are to be classified therein.....