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Ruling C-2014-009582

active

&&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.

Classification SH

9403.60.10.99

Raisonnement de l'ASFC

&&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.&&

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