Division 2 The articles (other than parts) referred to in heading Nos 9401 to 9403 are to be classified in those headings only if they are designed for placing on the floor or ground.

The following are, however, to be classified in the abovementioned headings even if they are designed to be hung, to be fixed to the wall or to stand one on the other:

1. (a)

   cupboards, bookcases, other shelved furniture and unit furniture;

2. (b)

   seats and beds.