&&The good is a cabinet made from hackaberry wood designed to house a microwave and fridge in a hotel room. The top of the cabinet is made of Wilsonart Montana walnut veneer. It also has a removable shelf and two upper drawers for supplies. It is 42”W X 24”D X 34”H. The good in this request is 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 cabinet 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 which provide for wooden furniture. Subheading 9403.60 includes other 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 cabinet is designed and marketed for use in hotels. The Canada Border Services Agency (CBSA) consequently considers the goods to be intended for other purposes. This cabinet is therefore correctly classified under 9403.60.90 as other furniture.