&&The product is an electric recliner sofa. The sofa is upholstered and the backrest and footrest can be adjusted to a lying or sitting position using a remote control.&&&&According to the information provided by the importer, the sofa is mainly made of carbon steel (seat frame, sofa base, backrest chassis, armrest frame, footrest platform and reclining mechanism). The recliner body is made of polyester fabric and the internal filling is in eco-friendly sponge. Artificial board has also been used in the building of the armrests.

&&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 9401.71.90.00. This tariff classification number is incorrect.&&&&The ER102 Power Recliner meets the definition of a furniture as per Note 2 to Chapter 94, and it is specifically included in the terms of heading 94.01, which reads: "Seats (other than those of heading 94.02), whether or not convertible into beds, and parts thereof." As such, it is correctly classified under sub-heading 9401.71.&&&&Nonetheless, at the Tariff item level, in order to be classified as "Other", clear evidence that the product is intended for domestic and other purposes or primarily intended for non-domestic purposes must be provided. Such evidence were not provided by the importer.&&&&Accordingly, the ER102 Power Recliner is classified under 9401.71.10.00, other seats, with metal frames, upholstered, for domestic purposes, by way of GIR 1, 6 and Canadian Rule 1.