&&The product is a compact side table designed for outdoor and indoor use. It features a minimalist geometric design and is manufactured using aluminum materials with a protective surface finish, providing durability and suitability for indoor but also outdoor environments.&&&&Its dimensions are 40.5 cm (width) by 40 cm (depth) by 49 cm (height) and it has a mocha color 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.&&&&In your application for an advance ruling, you suggested tariff classification number 9403.20.00.50. This tariff classification number is incorrect.&&&&Heading 94.03 accounts for “Other furniture and parts thereof”, and as per the Explanatory Notes to that heading, it covers furniture and parts thereof not covered by the previous headings, for example tables. The product meets this definition as well as the definition of a furniture as per the General to Chapter 94. It also complies with Note 2 to Chapter 94. As such, it is correctly classified under heading 94.03. At the subheading level, the table is also correctly classified under 9403.20, as it is composed of metal.&&&&Nonetheless, as the table is intended for both indoor and outdoor use, it cannot be classified as an Outdoor furniture under 9403.20.00.50. It is rather classified under 9403.20.00.99, Other.&&&&Accordingly, the Outdoor Aluminum Side Table is classified under 9403.20.00.99, Other metal furniture, Other.