Mr. Lewis Roscher
L.R. Projects Inc.
7314 - 199 Street
Langley, BC V2Y 1R9
Date of issuance of ruling: March 4, 2016
This is in response to your request for an advance ruling on the tariff classification of various Metal Workbench/Tool Cabinets. This product is manufactured by Haylite Machinery Co., Ltd, Quingdao, Shandong, China.
|Effective Date:||March 4, 2016|
The goods in issue are metal workbench/tool cabinets of various sizes and designs meant for commercial use to hold, display, and store tools for working in the hand. The goods have sliding drawers and hinged cabinets made of formed iron sheets. The workbenches have a 30mm thick wooden table top made of standard export fumigation wood covered with 2mm thick iron plating. All models also have ball bearing drawer slides, metal castors, rubber wheels and rubber handles. The goods measure between 1650mm – 2850mm in width, 600mm – 730mm in depth and 950mm – 2260mm in height. The thickness of the iron used is between .8mm – 1mm throughout the build of the products except for the workbench table tops. All goods have a powder coated finish for scratch resistance. Each of the units has between 20 – 36 drawers and cabinets.
Analysis and Justification
The goods in issue are considered to be furniture as per the definition provided in Note 1 of the explanatory notes to Chapter 94. Furniture is defined as, “Any ‘movable’ articles (not included under other more specific headings of the Nomenclature), which have the essential characteristics 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. (It should be noted that, for the purposes of this Chapter, articles are considered to be “movable” furniture even if they are designed for bolting, etc., to the floor, e.g., chairs for use on ships). Similar articles (seats, chairs, etc.) for use in gardens, squares, promenades, etc., are also included in this category.”
The goods in issue meet the essential characteristics to be considered furniture, as they are moveable articles meant to be placed on the floor or ground and can be used in many places such as private dwellings, workshops, garages, etc. The goods are meant for the utilitarian purpose of storing tools and are comprised predominantly of iron. The goods in issue best fit the description provided in explanatory notes to heading 94.03, which specifically include furniture for “Shops, stores, workshops, etc., such as: counters; dress racks; shelving units; compartment or drawer cupboards; cupboards for tools, etc.; special furniture (with cases or drawers) for printing-works.”
The goods are not included more specifically in any other heading within the nomenclature. The tariff classification of similar goods (various models of roller cabinets) was determined in Unitool Inc. v. President of the Canada Border Services Agency (Appeal No. AP-2013-060).In reference to the CITT analysis, the goods are considered other metal furniture and are not classified under any other tariff classification. The goods in issue are to be classified under heading 94.03, specifically 9403.20.00.99, “Other furniture and parts thereof. - Other metal furniture - Other: - Other”, in accordance with General Interpretive Rules 1 and 6, Note 2 of Chapter 94, and with regard to Chapter 94 explanatory notes and relevant CITT 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 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.
Based on the available information, the metal workbenches/tool cabinets would be classified based on their essential characteristics of being metal furniture within heading 94.03. Specifically, the goods would be classified under tariff item 9403.20.00.99 as, “Other furniture and parts thereof. - Other metal furniture - Other: - Other”, in accordance with GIR 1 and 6, Note 2 of Chapter 94 and with consideration of Chapter 94 explanatory notes and relevant CITT decision analysis.
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.
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 Customs 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.
Manager, Tariff Policy Unit 'B'
Trade Policy Division
- Date modified: