Tariefschema Uitspraken D-Memoranda Handelsmaatregelen PGA-vereisten Sanctieregimes

Ruling C-2015-002518

active

&&Product Number DRP-SUNY-BLT6 - The Original Sunny Seat™ Window Mount Cat Bed consists of a plastic frame with braces, four industrial strength suction cups and a beige textile slip on cover. It is packaged for retail sale, unassembled. When assembled, the bed measures 12"x22".

HS-classificatie

9403.70.10.00

CBSA-redenering

&&The good meets the terms of Heading 94.03 which provides for other furniture and parts thereof. Guidance is provided by the Explanatory Notes to the heading which state:&&&&This heading covers furniture and parts thereof, not covered by the previous headings. It includes furniture for general use (e.g., cupboards, show-cases, tables, telephone stands, writing-desks, escritoires, book-cases, and other shelved furniture (including single shelves presented with supports for fixing them to the wall), etc.), and also furniture for special uses.&&&&The heading includes furniture for:&&&&(1) Private dwellings, hotels, etc., such as : cabinets, linen chests, bread chests, log chests; chests of drawers, tallboys; pedestals, plant stands; dressing-tables; pedestal tables; wardrobes, linen presses; hall stands, umbrella stands; side-boards, dressers, cupboards; food-safes; bedside tables; beds (including wardrobe beds, camp-beds, folding beds, cots, etc.); needlework tables; stools and foot-stools (whether or not rocking) designed to rest the feet, fire screens; draught-screens; pedestal ashtrays; music cabinets, music stands or desks; play-pens; serving trolleys (whether or not fitted with a hot plate).&&&&The product, when assembled, is designed to be fixed to a flat surface (a window), and becomes a bed for the cat to either sleep on or sit in.&&&&The plastic framing of the bed provides for its essential structure. The bed's design, physical characteristics, marketing, and pricing indicate that the furniture is primarily intended for domestic purposes. The product therefore, meets the terms of tariff item No. 9403.70.10 as "Furniture of plastics, for domestic purposes".&&

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