&&The good is a sawhorse style desk (product number X-216) with a walnut veneer laminate top and metal legs. It is 66” W x 20”D X 30” H. The goods in this request are specifically designed and marketed for use in hotels.

&&In your request for an Advance Ruling you proposed tariff classification under 9403.60.90.90. This tariff classification number is correct.&&&&The desk meets the terms of heading 94.03 which provides for “Other furniture and parts thereof”. Classification at the subheading level is determined by comparing the various subheadings under heading 94.03. This product is a composite good consisting of wood materials that make up the desktop and a metal frame. The role of the desktop and frame each contribute to the use of the goods as a desk, therefore both the wood (desktop) and metal (frame) are of equal importance for purposes of tariff classification. Subheading 9403.20 provides for other metal furniture, and subheading 9403.60 provides for other wooden furniture. On the basis of Rules 1, 6, and Rule 3(c), the Canada Border Services Agency (CBSA) concludes that the goods are properly classified in the subheading which occurs last in numerical order, namely subheading 9403.60 as wooden furniture.&&&&Within subheading 9403.60, the tariff item “for domestic purposes” is paired with the residual “other” tariff item for furniture that is not primarily intended “for domestic purposes”. The Canadian International Trade Tribunal (Tribunal) has established that the intended use is the test to determine whether or not furniture is classified in “for domestic purposes” tariff items. Classification of furniture in the “other” tariff items is restricted to goods that are not “for domestic purposes”. Such goods are either equally intended for domestic and other purposes or primarily intended for non-domestic purposes. The Tribunal has further specified that design, characteristics, marketing and pricing are all factors to consider when determining whether or not furniture is “for domestic purposes”.&&&&Based on the design and function, this type of desk could also be commonly found in a domestic setting. However, based on the information submitted, these specific goods are designed and marketed for use in hotels. The CBSA consequently considers the goods to be equally intended for domestic and other purposes. This desk is therefore correctly classified under 9403.60.90 as other furniture.