Tariff Classification Advance Ruling
CorLiving LOF-209-0 office chair

Applicant

Mr. Jack Leung
Corporate Images Holding Partnership
2252-190th Street
Surrey, BC  V3S 3W7

Date of issuance of ruling:

This is in response to a request submitted on your behalf byForrest Fennell of Pacific Customs Brokers Ltd., for an advance ruling on the tariff classification of the CorLiving LOF-209-0 office chair. This product is manufactured by/exported from Anji Fuheng Furniture Co., Ltd., Lujia Village, Dipu Town, Anji County, Zhejiang, China.

TRS Number: 271081
Classification Number: 9401.30.90.90
Effective Date:

Product Description

CorLiving LOF-209-0 office chair is described as having the following features: durable and stylish support; black fabric seat with mesh back support; tilting back support; gas lift adjusts to your desk height with ease; rolls and swivels.

Analysis and Justification

This product is marketed as the CorLiving LOF-209-0 office chair. The literature provided with this request reads: "Style your home desk with the convenient LOF-209-0 office chair from CorLiving featuring a fabric seat, contoured tilting mesh back support, gas lift and black legs with rolling wheels. The comfortable, contemporary design will accent any desk setting while offering the option to adjust to your height and body shape with ease."

Although the CorLiving LOF-209-0 office chair can be used in the home, based on its features and marketing as an office chair, for the purposes of classification it is considered to be a swivel seat with variable height adjustment that is used in a non-domestic setting.

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.

CorLiving LOF-209-0 office chair is classified as a swivel seat, with variable height adjustment, for non-domestic purposes under 9401.30.90.90 by GIR 1 and 6.

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.

Please be advised that the goods covered by this advance ruling are provided for in a specific tariff provision that 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. In the event that you have been classifying these goods elsewhere in the tariff, you are obligated to self-correct. See Memorandum D11-6-6 for information on self-correction/self-adjustment.

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-2015-005307

Date modified: