&&The H2 Norway Bravo Norsit Leather Recliner with Ottoman is a furniture set for domestic, sedentary purposes. The upholstered leather recliner has features including 360 swivel action, adjustable headrest, reclining function, and an adaptative footstool. The recliner’s seat and back both have an internal steel skeleton frame comprised of steel tubing and springs. High resilience cold cured foam is molded and injected onto the steel skeleton frame to create a durable and dense foam cushion. The steel skeleton frame is attached to a wooden base, and the wooden base is comprised of layers of laminated beechwood that is molded and shaped according to the structure. The recliner is then upholstered with cow hide leather. All the parts are then assembled together. The good can be customised according to customer preference (size, leather colour, and wood finish).

&&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.&&&&The good is a furniture set containing a leather recliner with an ottoman. According to the para. 2 of Memorandum D10-14-58, Explanatory Note (X) to GIR 3(b) states that the term "goods put up in sets for retail sale" applies to goods that:&&&&•(a) consist of at least two different articles which are classifiable in different headings;&&•(b) consist of products or articles put up together to meet a particular need or carry out a specific activity; and&&•(c) are sold directly to users without repacking (e.g., in boxes or cases or on boards).&&&&The good arrives in a single cardboard box, and assembly is require upon delivery to the consumer. The leather recliner (classified in heading 94.01) makes the essential character of the set as it fulfills the sedentary purpose to allow the user to sit, recline and rest. The ottoman (classified in heading 94.03) provides a supplementary feature to allow the user to only rest their legs while using the leather recliner. Based on the essential character, the leather recliner and ottoman are classified as a furniture set under heading 94.01 by GIR 3(b).&&&&In the application for the advance ruling, you suggested tariff classification number 9401.61.10.10. The heading 94.01 is correct. However, the subheading “61” is incorrect. The full tariff classification number is incorrect.&&&&Heading 94.01 provides for:&&“Seats (other than those of heading 94.02), whether or not convertible into beds, and parts thereof”.&&&&The Explanatory Notes to Heading 94.01 to 94.03 (states in part):&&&&“Headings 94.01 to 94.03 cover articles of furniture of any material (wood, osier, bamboo, cane, plastics, base metals, glass, leather, stone, ceramics, etc.). Such furniture remains in these headings whether or not stuffed or covered, with worked or unworked surfaces, carved, inlaid, decoratively painted, fitted with mirrors or other glass fitments, or on castors, etc.”&&&&Subheading 9401.61. provides for:&&&&“Other seats, with wooden frames, Upholstered”.&&&&In order to classify the H2 Norway Bravo Norsit Leather Recliner with Ottoman under Subheading 9401.61, the product must meet the criteria of being upholstered seats with wooden frames to be considered.&&&&Based specifically on the manufacturer’s information that you provided to the CBSA, the H2 Norway’s technical specifications describe the chair’s frame’s material as steel. As described: “… foam is liquid form injected directly over the steel frame.” The recliner includes an “Anatomically correct shaped interior steel frame with high carbon sinuous springs and a patented built-in dynamic lumbar support system…”. Wood instead is described as part of the base: “The curved laminated bent wood base is made from renewable timber resources and provides unsurpassed stability and durability”. The manufacturer therefore describes the frame material as steel, a metal.&&&&The H2 Norway Bravo Norsit Leather Recliner with Ottoman is excluded under Subheading 9401.61 because the “interior steel frame with high carbon sinuous springs” is more specifically covered under Subheading 9401.71.&&&&Subheading 9401.71. provides for:&&&&“Other seats, with metal frames, Upholstered”&&&&Therefore, the H2 Norway Bravo Norsit Leather Recliner with Ottoman is classified under 9401.71.10.10.&&&&94.01 Seats (other than those of heading 94.02), whether or not convertible into beds, and parts thereof.&&-Other seats, with metal frames:&&9401.71 - -Upholstered&&9401.71.10 - - -For domestic purposes 10----Chairs.