Ms. Jane Young
Transportation & Customs Coordinator
Anixter Canada Inc.
200 Foster Cres.
Mississauga, ON L5R 3Y5
Date of issuance of ruling:
This is in response to your request for an advance ruling on the tariff classification of the CUBE-iT PLUS® Cabinet System. This product is manufactured by Chatsworth Products Inc., Westlake Village, California, USA.
These cabinets are a series of wall-mounted and floor-supported telecommunications enclosures designed to secure communications equipment for a cross connect. It features a rear panel with pre-punched knockouts for conduit cable points, vented side panels and lockable doors.
Analysis and Justification
You have proposed classification number 8538.10.00.00, which provides for “Boards, panels, consoles, desks, cabinets and other bases for the goods of heading 85.37, not equipped with their apparatus.” Heading 85.38 provides for “parts suitable for use solely or principally with the apparatus of heading 85.35, 85.36 or 85.37.”
Departmental Memorandum D10-0-1 “Classification of Parts and Accessories in the Customs Tariff” defines a part as “an identifiable component of an article, machine, apparatus, equipment, appliance or specific good which is integral to the design and essential to the function of the product in which it is used”. This cabinet does not conform to this definition, in that it is not “integral to the design and essential to the function” of the host product(s). As such, heading 85.38 is not applicable.
The Legal Note 2 to Chapter 94 provides for articles to be classified in the headings if they are designed for placing on the floor or ground. Furniture can be described as moveable articles which have the essential characteristics that they are for use on the ground and have a utilitarian purpose.
Section 11 of the Customs Tariff requires that the Compendium of Classification Opinions be consulted when determining the tariff classification of a product. The Compendium provides a 2014 opinion that classifies a similar cabinet in subheading 9403.20.
Based on documentation submitted, this metal cabinet meets the definition of furniture and is not considered to be “of a kind” used in an office environment.
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. 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.
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 the Legal Note 2 (a) to Chapter 94, the Compendium of Classification Opinions (9403.20), the GF-Series GlobalFrame® Gen 2 Cabinet System is classified under 9403.20.00.20 by GIR 1 and 6.
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: