Mr. Greg Friedman
Sunbeam Corporation (Canada) Limited
20B Hereford Street
Brampton, ON L6Y 0M1
Date of issuance of ruling:
This is in response to your request for an advance ruling on the tariff classification of the Coleman® Bunkmaster™ II Cot, product number 2000005027. This product is supplied by Dongyang Sopop Fitness Equipment Co. of Dongyang, Zhejiang, China.
The cot consists of two components; a metal frame and a foam mattress. The metal frame of the the cot has 3 folding U shaped legs (or supports), and folds in half for compact storage. When fully extended, the cot measures 188 x 66 x 38 cm (74 x 26 x 15 in) and weighs 5.6 kg (12.3 lbs). The cot has a fabric mattress support panel, which is hooked to the frame with coil springs, and supports a 4.5 cm (1.8") foam mattress that is covered in a poly-cotton fabric.
Analysis and Justification
You have proposed classification under HS 9403.20.00.10. Heading No. 94.03 provides for "Other furniture and parts thereof".
Legal Note 2(a) to Chapter 94 reads: "The articles (other than parts) referred to in headings 94.01 to 94.03 are to be classified in those headings only if they are designed for placing on the floor or ground".
General Explanatory Note A to Chapter 94 reads (in part): "for the purposes of this Chapter, the term 'furniture' means:…any 'movable' articles (not included under other more specific headings of the Nomenclature), which have the essential characteristic 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, laboratories, hospitals, dentists' surgeries, etc., or ships, aircraft, railway coaches, motor vehicles, caravan-trailers or similar means of transport…".
Explanatory Note 1 to heading No. 94.03 reads (in part): "The heading includes furnitures for: private dwellings, hotels, etc., such as…beds (including wardrobe beds, camp-beds, folding beds, cots, etc.)".
The cot, consisting of a metal frame and foam mattress, forms a complete unit. The cot meets the terms of heading No. 94.03 as "Other furniture and parts thereof", by virtue of Legal Note 2(a) to Chapter 94, the definition of furniture as provided for under General Explanatory Note A to Chapter 94, and being specifically named in Explanatory Note 1 to heading No. 94.03.
Therefore, the cot is included within heading No. 94.03 as "Other furniture and parts thereof", and more specifically under subheading No. 9403.20 as "Other metal furniture".
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.
The Coleman® Bunkmaster™ II Cot, product number 2000005027, is classified under HS 9403.20.00.10 in accordance with General Interpretative Rule 1 and 6 of the Customs Tariff.
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.
Manager, Tariff Policy Unit 'B'
Trade Policy Division
- Date modified: