&&The product is a 3 tier (3 shelves) plastic utility cart with rubber wheels. It's dimensions are 18" x 34" x 24" and it has a 400 lbs capacity. It is used to transport various material/goods.&&&&The cart is shipped unassembled in a box.

&&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 9403.70.90.00. This tariff classification number is incorrect.&&&&Heading 94.03 accounts for "Other furniture and parts thereof", and as per the Explanatory Notes to this heading, it includes furniture not covered by the previous headings and used to equip private dwellings, hotels, etc.&&&&In the Generals to Chapter 94, the term "furniture" is defined as any movable articles (not included under other more specific headings of the Nomenclature), which have the essential characteristic that they are constructed for placing on the floor or ground, and which are used, mainly with a utilitarian purpose, to equip private dwellings, hotels, etc.&&&&Therefore, we must first assess if the product is included more specifically under another heading of the Nomenclature.&&&&Heading 87.16 accounts for "Trailers and semi-trailers; other vehicles, not mechanically propelled; parts thereof", and as per the Explanatory Notes to that heading, it covers a group of non-mechanically propelled vehicles equipped with one or more wheels and constructed for the transport of goods. It further specifies that the vehicles of this heading can be designed to be pushed or pulled by hand, and "hand-carts" are given as an example.&&Based on its design and function, the product meets this definition.&&&&Accordingly, and as it is more specifically included under heading 87.16, the Utility Cart, 3 Tiers, 18" x 34" x 24", 400 lbs. Capacity, Model HE34-B, is classified under 8716.80.20.90, other vehicles, for the transport of goods, other, by way of GIR 1, 2(a), 6 and Canadian Rule 1.