CBSA Reasoning
&&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 9401.53.90.00. This tariff classification number is correct.&&&&According to Note 2 to Chapter 94, the articles (other than parts) referred to in headings 94.01 to 94.03 are to be classified in those headings only if they are designed for placing on the floor or ground. The term "furniture" is defined in the General Explanatory Notes to Chapter 94.&&&&The product meets the criteria to be considered as furniture and more precisely a seat of heading 94.01. Therefore, the product being a seat with a rattan frame, is classified under subheading 9401.53.&&&&For components imported separately, the justifications are as follows.&&&&The Canadian International Trade Tribunal (CITT) has rendered a decision in Appeal No. AP-2005-028, Renelle Furniture Inc. In the Tribunal's view, in referring to an article as incomplete, Rule 2 (a) of the General Rules manifestly includes an article that may lack some components and that is therefore likely not fully operational. The Tribunal concluded that the absence of a futon mattress, or of a futon mattress cover, at the time of importation, does not change the essential character of the frames as imported.&&&&As mentioned in GIR 2(a), any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as presented, the incomplete or unfinished article has the essential character of the complete or finished article. In accordance with the Tribunal decision and GIR 2(a), the rattan frame has the essential character of a seat of heading 94.01.&&&&As per Explanatory Notes to heading 94.01 on parts, separately presented cushions and mattresses, sprung, stuffed or internally fitted with any material or of cellular rubber or plastics whether or not covered, are excluded even if they are clearly specialised as parts of upholstered seats. In accordance with these Explanatory Notes, the seat and backrest cushions are cushions of heading 94.04.
