&&The Modular Plastic Wall Panel Kit consists of prefabricated wall panels that interlock and create an indoor room divider or temporary wall system in commercial or residential settings. The kits are composed of acrylonitrile butadiene styrene (ABS) frame, fibreglass-reinforced plastic (FRP) or compressed polyethylene terephthalate (PET) flat cladding surface, plastic interlocking connectors, anchor panels, and finishing caps. Some kits include a plastic wall mounting bracket, accordion door or hollow-core wood doors.

&&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 9403.90.90.90. This tariff classification number is not in the 2025 Customs Tariff and is incorrect.&&&&The Modular Plastic Wall Panel Kit meets the terms of heading 94.03, "Other furniture and parts thereof." The product is a movable plastic article that is constructed for placing on the floor with a utilitarian purpose and is therefore classified under subheading 9403.70. The product meets the “equally domestic and non-domestic” threshold and is classified under 9403.70.90.