Mr. Eric Lacasse
Canac-Marquis Grenier Ltée
6235, boul. Wilfrid-Hamel
L'Ancienne-Lorette, QC G2E 5W2
Date of issuance of ruling: November 17, 2015
This is in response to a request submitted on your behalf byALB Consulting Group Inc. for an advance ruling on the tariff classification of Wheeled Filing Rack Item #1011997. This product is manufactured by/exported from Sing Plastic Co., Lukang Township, Chunghua Hsien, Taiwan.
|Effective Date:||November 17, 2015|
As per the information on hand, the submitted product, referred to as "Wheeled Filing Rack Item #1011997" is a rolling cart ideal for storing various items. The rolling cart has a chrome frame, 6 plastic drawers of different size and swivel castors. The castors do not have a locking mechanism. The rolling cart measures 29-1/2 inches high x 13 inches wide x 15 inches long. It requires some assembly.
Analysis and Justification
The rolling cart meets the terms of heading 94.03 which provides for "Other furniture and parts thereof". The two sub-headings under consideration are: 9403.10 "Metal furniture of a kind used in offices", and 9403.20 "Other metal furniture".
The phrase "of a kind used" found in sub-heading 9403.10 is not an end use provision. Rather, it is descriptive in nature and refers to the inherent qualities in the composition, nature, or character of an article, which would make it an article used for a particular application. However, an article does not have to be used in the particular application specified in the tariff item to be considered "of a kind used"; it must simply be of a kind or type primarily used in that application. For a good to be classified under sub-heading 9403.10 as "Metal furniture of a kind used in offices", it is required that the article must be of a type of furniture primarily used in offices.
From the information provided, there is no indication that through its design, nature or physical characteristics, the rolling cart is a type of furniture that is primarily used in offices. Indeed, the rolling cart, through its design, nature and physical characteristics may be best regarded as a wheeled storage cart. A wheeled storage cart is a type of furniture that may primarily be used in various locations for a variety of purposes, and is not considered to be a type of furniture primarily used in offices. As such, the rolling cart does not meet the terms of sub-heading 9403.10 as "Metal furniture of a kind used in offices". The rolling cart does meet the terms of sub-heading 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.
This product is classified under 9403.20.00.99 in accordance with General Interpretive Rule 1, 2(a) and 6.
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.
This ruling has been issued under paragraph 43.1(1)(c) of the Customs Act and will be honoured by the Canada Border Services Agency (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.
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
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