&&The product is a purpose-built, mobile floor stand designed specifically for the MeetingBoard 65 Pro, which is described as a 65-inch all-in-one smart video conferencing and interactive collaboration display designed for modern hybrid corporate or educational workspaces.&&&&The floor stand is made of iron and features an integrated equipment tray for accessories, as well as four lockable swivel casters for secure, flexible mobility. Its dimension are 1154 mm (width) × 795 mm (depth) × 1034 mm (height) and it weighs 43.65 lbs. It is imported unassembled.

&&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 8529.90.90.00. This tariff classification number is incorrect.&&&&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).&&&&In the World Customs Organization's (WCO) Compendium of Classification Opinions, two products similar to the MB-FS-P650T FloorStand with tray for MeetingBoard 65 Pro are classified under subheading 9403.20 (see # 5 and # 6, audio-video floor stands with casters).&&&&Heading 94.03 accounts for “Other furniture and parts thereof”, and as per the Explanatory Notes to Chapter 94, for the purpose of this Chapter, the term “furniture” means 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, offices, etc. Note 2 to Chapter 94 also states that the articles referred to in headings 94.01 to 94.03 are to be classified in those headings only if they are designed for placing on the floor or ground.&&&&The MB-FS-P650T FloorStand with tray for MeetingBoard 65 Pro meets this description.&&&&In your application, you mentioned that the product should be classified under 85.29 “according to AP-2016-027 from Best Buy where the tribunal agreed that floor stands for flat-panel TV's could be classified under 8529.90.” Nonetheless, in the said appeal, the Tribunal explicitly stated that the two audio/video floor stands classified under 9403.20 in the Compendium of Classification Opinions are “distinct from the goods in issue and are therefore not relevant to this matter.” As mentioned above, the two products referred to in the Compendium of Classification Opinions are similar to the MB-FS-P650T FloorStand with tray for MeetingBoard 65 Pro in that they are metal floor stand with swivel casters designed to accommodate a flat panel display.&&&&Therefore, the decision in AP-2016-027 does not apply to the product at hand.&&&&For all of the above, the MB-FS-P650T FloorStand with tray for MeetingBoard 65 Pro is classified under 9403.20.00.99.