&&The good is a table used as a workstation that is used to organize surgical instruments in the sterile processing department (SPD) of healthcare facilities. It is constructed of stainless steel and aluminum and is equipped with locking castors to allow it to move when needed. The height can be adjusted manually or electronically depending on the model. Some models are equipped with an electric height adjustment feature with a 120 volt, 50/60HZ; 3.0/2.2 amp motor, a height control box with rocker switch and 8-1/2” power cord.

&&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 9403.20.00.99. This tariff classification number is correct.&&&&The good is a stainless steel and aluminum table. It is designed to be placed on the floor and is equipped with wheels in order for the unit to move with ease.&&&&In accordance with Explanatory Notes to Chapter 94, furniture is defined as “any moveable 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 etc.” The table falls within this criteria.&&&&Consideration was given to heading 94.02 “medical furniture”, however, the good is not only marketed as a table for surgical instrument in the SPD facility, it can also be used in office settings as some models are capable of housing a CPU, monitor and keyboard mount. Descriptions and images of the good are very similar to a sit stand office desk. In addition, the good is not used to treat patients such as an exam table or hospital bed which is classified under 94.02.&&&&The table for surgical instruments meets the terms of Explanatory Notes to Chapter 94, it is classified under heading 94.03 according to GIR 1. Additionally, the good is made from metal (stainless steel and aluminum) and is classified under subheading 9403.20 – other metal, according to GIR 6.