&&The product is an outdoor upholstered pouf (ottoman) designed for use in open-air environments such as patios, terraces, gardens, balconies and outdoor lounge areas. It is developed as part of a coordinated outdoor seating system and is intended to function as both an auxiliary seating unit and a complementary component to sofas and lounge chairs.&&&&It is made of an aluminum frame and is upholstered with quick-dry foam filling covered with outdoor-grade fabric (Sunbrella® or equivalent synthetic textile).&&&&The product is cube-shaped with a green leaf color. Its dimensions are 48 cm (width) by 48 cm (depth) by 46 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 9401.71.00.00. 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 ottomans and the like, 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 metal frame, the product is correctly classified under subheading 9401.71, Other seats, with metal frames, Upholstered.&&&&At the tariff item level, the product falls under 9401.71.10, For domestic purposes, and since it does not meet the definition of a chair, it is correctly classified under 9401.71.10.90, Other seats, with metal frames, Upholstered, For domestic purposes, Other.