CBSA-Begründung
&&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 and the Canadian Rules set out in the schedule. 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) Compendium of Classification Opinions and Explanatory Notes to the Harmonized Commodity Description and Coding System (HS).&&&&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 headings and any relative Section or 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.&&&&In your application for an advance ruling, you suggested tariff classification number 9403.91.00.90. This tariff classification number is incorrect.&&&&Heading 94.03 accounts for "Other furniture and parts thereof ."&&&&As per memorandum D10-0-1, a "part" is defined as "an identifiable component of an article, machine, apparatus, equipment, appliance or specific good which is integral to the design and essential to the function of the product in which it is used".&&&&The product at hand does not meet this definition as it is not integral to the design nor essential to the function of a drawer.&&&&The product neither meets the definition of a furniture as described in the Legal Notes and Explanatory Notes to Chapter 94. The General Explanatory Notes state "The Chapter excludes the following types of goods not designed for placing on the floor: small articles of cabinet-work and small furnishing goods of wood (heading 44.20)."&&&&Therefore, the Rev-A-Shelf wood Drawer Peg System 4DPS-2421, 4DPS-3021 and 4DPS-3921 are excluded from heading 94.03.&&&&Chapter 44 accounts for "Wood and articles of wood; wood charcoal" and heading 44.20 more specifically for "Wood marquetry and inlaid wood; caskets and cases for jewellery or cutlery, and similar articles, of wood; statuettes and other ornaments, of wood; wooden articles of furniture not falling in chapter 94."&&&&As per the Explanatory Notes to heading 44.20, articles of wooden furniture, other than those of Chapter 94, are included therein, for example coat or hat racks, clothes brush hangers, letter trays for office use, ashtrays, pen-trays and ink stands.&&&&As a wooden article designed to be placed on top/inside another furniture for the purpose of organization, it is a useful movable object used to furnish/equip private dwellings. And even though it does not meet the definition of a furniture in the sense of Chapter 94, by its very nature it does meet the terms of heading 44.20 as a wooden article of furniture.&&&&Accordingly, the Rev-A-Shelf wood Drawer Peg System 4DPS-2421, 4DPS-3021 and 4DPS-3921 are classified under 4420.90.00.90, Other wooden articles of furniture not falling in Chapter 94, Other, by way of GIR 1 and 6.
