&&The product is an outdoor upholstered lounger/chaise lounge designed for seating and reclining in open-air environments such as patios, poolside areas, gardens, terraces and resort settings. It is made of a teak wood frame with protective oil finish and upholstered cushion with quick-dry foam filling covered with outdoor-grade synthetic textile.&&&&Its dimensions are 75 cm (width) by 199 cm (depth) by 40 cm (height).

&&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 9401.61.00.00. This tariff classification number is incorrect.&&&&Heading 94.01 accounts for “Seats (other than those of heading 94.02), whether or not convertible into beds, and parts thereof”, and as per the Explanatory Notes to that heading, it covers all seats, for example lounge chairs, provided that they comply with the conditions prescribed in Note 2 to this Chapter.&&&&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, and since it is upholstered and made of a wooden frame, the product is correctly classified under subheading 9401.61, Other seats, with wooden frames, Upholstered.&&&&At the tariff item level, the product falls under 9401.61.10, For domestic purposes, and since it meets the definition of a chair, it is correctly classified under 9401.61.10.10, Other seats, with wooden frames, Upholstered, For domestic purposes, Chairs.