&&The products are carbon steel stands, one is made to hold a garbage bag, the other is made for a laundry bag. Both are intended for commercial settings (hospitals, laundry company, etc.). The garbage bag stand is made of two metal rectangles joined by rivets in the middle of their sides so it can be folded when needed. The laundry bag stand is made in a kind of Z shape. Their dimensions are approximately 90cm high x 40cm wide x 40 cm deep.

&&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 7308.90.00.00. This tariff classification number is incorrect.&&&&Heading 73.23 covers "Table, kitchen or other household articles and parts thereof, of iron or steel". The Explanatory Notes to that heading state that: "This group comprises a wide range of iron or steel articles, not more specifically covered by other headings of the Nomenclature, used for table, kitchen or other household purposes; it includes the same goods for use in hotels, restaurants, boarding-houses, hospitals, canteens, barracks, etc." Note (A)(3) to the EN mentions as examples of covered goods: stands for flats iron and baskets for laundry. The stands or supports for garbage bags and laundry bags are considered household articles. The fact that these are used in commercial or public settings does not exclude them from 73.23.