Tariff Classification Advance Ruling
30" Wooden Storage Box, item #13927

Applicant

Mike Giambattisto
Danson Décor Inc
3425 Douglas B. Floreani
St–Laurent, Québec H4S 1Y6

Date of issuance of ruling: March 25, 2015

This is in response to your request for an advance ruling on the tariff classification of a 30" Wooden Storage Box, item #13927. This product is exported from Shandong Caopu Art & Craft Co. Ltd, Shandong, China.

TRS Number: 269759
Classification Number: 9403.60.10.99
Effective Date: March 25, 2015

Product Description

This product is a 30" Wooden Storage Box, item #13927 used for domestic purposes. This box is 30 inches long, 14.5 inches high and 14.5 inches deep; it has two hinges, two folding lids and is manufactured from the wood species Paulownia.

Analysis and Justification

General Explanatory Note (A), to Chapter 94 defines furniture such as:

"Any 'movable' articles (not included under other more specific headings of the Nomenclature), which have the essential characteristics that they are constructed for placing on the floor or ground, and which are used, mainly with a utilitarian purpose, to equip private dwellings, hotels, theatres, cinemas, offices, churches, schools, cafés restaurants, etc."

This Note also provides that "similar articles for use in gardens, squares, promenades, etc.", are also included as articles of furniture. By reason of its size, this box would be placed on the floor or ground. This Wooden Storage Box has the characteristic of furniture of heading 94.03.

Decision

Section 10 of the Customs Tariff directs that classification of imported goods shall be determined in accordance with the General Rules for the Interpretation of the Harmonized System. Section 11 of the Customs Tariff states that in interpreting the headings and subheadings, regard shall be had to the World Customs Organization's (WCO) Explanatory Notes to the Harmonized Commodity Description and Coding System.

General Interpretative Rule 1 (GIR 1) directs that titles of Sections, Chapters and sub-Chapters are provided for ease of reference only. For legal purposes, classification shall be determined according to the terms of the heading and any relative Section and Chapter Notes. Similarly, General Interpretative Rule 6 (GIR 6) directs that classification shall be determined according to the terms of those subheadings and any related Subheading Notes.

In accordance with GIR 1 and 6, this 30" Wooden Storage Box, item #13927, is classified under tariff classification No.9403.60.10.99 as Other wooden furniture for domestic purposes.

Legislative/Administrative References

This ruling has been issued under paragraph 43.1(1)(c) of the Customs Act and will be honoured by the CBSA for future importations of the goods specified, provided the material facts and circumstances remain as originally presented; all conditions in the ruling have been met; the ruling has not been modified, revoked, revised, or cancelled; and the Customs Tariff legislation has not changed. Should there be a change in the material facts or circumstances pertaining to the goods, you must notify the CBSA as soon as possible. You may request that the advance ruling be modified or revoked as of the date of the change.

Importers should quote the advance ruling number at the time of importation in either the description field of the B3 entry document or on the Canada Customs Invoice. Exporters or producers should quote the advance ruling number on the Certificate of Origin or commercial invoice accompanying the goods.

Should you disagree with this advance ruling, you may file a dispute notice under subsection 60(2) of the Customs Act within 90 days of the date of issuance. Please see the procedures outlined in Appendix C of the CBSA's Memorandum D11-11-3, Advance Rulings for Tariff Classification.

This advance ruling is considered 'reason to believe' for the purposes of section 32.2 of the Customs Act and the CBSA's Administrative Monetary Penalty System, described in Memorandum D22-1-1.

All Memoranda referenced in this letter may be accessed on the CBSA website.

Consent to the Public Release of the Advance Ruling

As per your consent statement, we will release this advance ruling to the public, in both official languages, in accordance with the procedures described in Memorandum D11-11-3. The ruling will be published on the CBSA website in 30 days.

CBSA Contact

Mark Grant
Manager, Tariff Policy Unit 'B'
Trade Policy Division
Headquarters, Ottawa

File Number

C-2014-009582

Date modified: