Ms. Rose Sallis
Continental Store Fixture Group Inc.
201-2052 192 Street
Surrey, BC V3Z 0N2
Date of issuance of ruling:
This is in response to a request submitted on your behalf by Carson International for an advance ruling on the tariff classification of Tempered Steel Base Bracket. This product is exported from Zhejiang Shan Young Commercial Equipment Co. Ltd., Pinghu City, Zhejiang Province, China.
The product is a tempered steel base bracket for use with specific metal shelving applications. It comes in 16”, 19”, and 22” width sizes and is manufactured using a metal press. It is not a universal base bracket that can be used generally with other types of furniture. The intended use for this item is to be incorporated into applications of a specific type of commercial shelving unit. The base brackets are shipped separate, similar to other pieces of the shelving units, because they are parts of the unit that can be customized to form different sizes of shelving.
Analysis and Justification
The good in issue is considered to be a part of furniture per the definition provided in Note 1 of the Explanatory Notes for Chapter 94. General Explanatory Notes for Chapter 94 also refer to parts of furniture as follows: “This Chapter only covers parts, whether or not in the rough, of the goods of headings 94.01 to 94.03 and 94.05, when identifiable by their shape or other specific features as parts designed solely or principally for an article of those headings. They are classified in this Chapter when not more specifically covered elsewhere.”
The good in issue best fit the description provided in Explanatory Notes for heading 94.03, which specifically include furniture and parts thereof 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.”
Heading 83.02 was also given consideration; however, Note 1(k) to Section XV excludes items of Chapter 94 from being included in Section XV.
The item is not included more specifically in any other heading within the nomenclature. It is used with particular configurations of commercial shelving units, and is not universal or useable with other forms of furniture. It is shipped separately, as end users are able to use them to construct shelving units of different sizes for these specific applications of shelving units. The good in issue is to be classified under heading 94.03, specifically classification number 9403.90.00.91, “Other furniture and parts thereof. - Parts - Other: - Of metal” as per GIR 1 and 6, Notes 1(D) and 2 of Chapter 94, and with consideration of the Explanatory Notes to Chapter 94 and heading 94.03.
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.
Based on the available information, the tempered steel base bracket is to be classified under heading 94.03, specifically classification number 9403.90.00.91, as per GIR 1 and 6, Notes 1(D) and 2 of Chapter 94, and with consideration of the Explanatory Notes to Chapter 94 and heading 94.03.
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: