Mr. Jason Fraser
Kent Building Supplies
P.O. Box 1200, 300 Union Street
Saint John, NB E2L 4G7
Date of issuance of ruling:
This is in response to your request for an advance ruling on the tariff classification of a 7-Piece Outdoor Dining Set. This product is exported from Brema Marketing - Vietnam, Tan Binh District, Hochiminh, Vietnam.
The goods in issue, according to the information submitted indicates that this outdoor dining set is comprised of one (1) acacia wood rectangular extension table and six (6) steel frame-flat PE rattan chairs. The chairs come with mono-color seat cushion and the entire set is packed in one box.
Analysis and Justification
This outdoor furniture set is considered a “set for retail sale” as it meets the criteria set out in Memorandum D10-14-58, in that the individual pieces are designed for use together in a specific locale; and are generally manufactured from the same material. It is therefore, classified as a single entity under the heading appropriate for the piece that gives the set its essential character when such determination is possible.
The determination of the essential character of a “set for retail sale” is made on the basis of, all of the characteristics of the specific goods. Such characteristics include functionality, durability, quality, material composition and relative value. As the essential character of this set could not be determined on the basis of this criteria, classification under General Interpretive Rule 3 (b) does not apply.
According to note XII of the Explanatory Notes to Rule 3 (c), when goods cannot be classified by reference to Rule 3 (b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration.
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 7-Piece Outdoor Dining Set is classified under tariff classification number 9403.60.10.40 in accordance with General Interpretive Rule 3 (c) of the Harmonized System.
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 D-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.
Manager, Tariff Policy Unit 'B'
Trade Policy Division
- Date modified: