&&This product is a 30" Wooden Storage Box, item #13927 used for domestic purposes. This box is 30 inches long, 14.5 inches high and 14.5 inches deep; it has two hinges, two folding lids and is manufactured from the wood species Paulownia.

HS Classification

9403.60.10.99

CBSA Reasoning

&&General Explanatory Note (A), to Chapter 94 defines furniture such as:&&&&"Any 'movable' articles (not included under other more specific headings of the Nomenclature), which have the essential characteristics that they are constructed for placing on the floor or ground, and which are used, mainly with a utilitarian purpose, to equip private dwellings, hotels, theatres, cinemas, offices, churches, schools, cafés restaurants, etc.".&&&&This Note also provides that "similar articles for use in gardens, squares, promenades, etc.", are also included as articles of furniture. By reason of its size, this box would be placed on the floor or ground. This Wooden Storage Box has the characteristic of furniture of heading 94.03.&&

Related Rulings

C-2021-001894 | HS 9403.20.00.20

&&The product under review is the Saf-T-Cart P/N 339-STS-20-FW-2. This item is a Firewall Cylinder Cage, and holds up to16 Oxygen or Acetylene...

C-2020-000796 | HS 9403.60.90.90

&&The good is a wooden side table (product number X-209) made from hackaberry wood. The top of the table is made of Wilsonart Montana walnut veneer. It has...

C-2018-006635 | HS 9403.60.10.39

&&This Advance Ruling covers the above seven models of wardrobe/storage cabinets. These wardrobe storage cabinets are constructed from wood, plywood and or...

C-2016-006381 | HS 9403.70.10.00

&&The Moba Moses baskets have handles and can be carried quite easily. They are typically large enough to allow an infant to sleep in them comfortably until the infant...

C-2016-001892 | HS 9403.20.00.99

&&The goods in issue are metal workbench/tool cabinets of various sizes and designs meant for commercial use to hold, display, and store tools for...

Ready to classify faster?

CustomsLogIQ uses this tariff data to power AI classification. Try it now.

Try CustomsLogIQ