税则表 预裁定 D 系列备忘录 贸易救济 PGA 要求 制裁制度

Ruling C-2015-002490

active

&&This product is called a Coleman High Stand, product number 2191A700C. It is a lightweight, compact and portable stand for use with camp stoves, coolers etc. It can also be used to hold a garbage bag, or as a stable work surface if a top is added to it. The product is constructed of rugged aluminum and folds down for easy storage and transportation and measures 28"H x 201/4" W x 18" D when set up.

HS 归类

9403.20.00.50

CBSA 推理

&&The Coleman High Stand meets the terms of heading No. 94.03, as "Other furniture and parts thereof".&&&&The explanatory notes to Chapter 94 define the term "furniture" as "any "movable" articles (not included under other more specific heading s of the Nomenclature), which have the essential characteristic 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, laboratories, hospitals, dentists' surgeries, etc., or ships, aircraft, railway coaches, motor vehicles, caravan-trailers or similar means of transport… Similar articles (seats, chairs, etc.) for use in gardens, squares, promenades, etc., are also included in this category.&&&&The Coleman High Stand meets the definition of furniture, as it is constructed for placing on the ground, and is used as a temporary stand or support, with a utilitarian purpose for use primarily in an outdoor environment (e.g. camping).&&&&The Coleman High Stand is not included under other more specific heading s of the Nomenclature. The product is made of aluminum, and meets the conditions of tariff item No. 9403.20.00 as "Other metal furniture", and is classified more specifically, under classification number 9403.20.00.50 as "Outdoor furniture".&&

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