&&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 working in the hand. The goods have sliding drawers and hinged cabinets made of formed iron sheets. The workbenches have a 30mm thick wooden table top made of standard export fumigation wood covered with 2mm thick iron plating. All models also have ball bearing drawer slides, metal castors, rubber wheels and rubber handles. The goods measure between 1650mm – 2850mm in width, 600mm – 730mm in depth and 950mm – 2260mm in height. The thickness of the iron used is between .8mm – 1mm throughout the build of the products except for the workbench table tops. All goods have a powder coated finish for scratch resistance. Each of the units has between 20 – 36 drawers and cabinets.

&&The goods in issue are considered to be furniture as per the definition provided in Note 1 of the explanatory notes to Chapter 94. Furniture is defined 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, laboratories, hospitals, dentists’ surgeries, etc., or ships, aircraft, railway coaches, motor vehicles, caravan trailers or similar means of transport. (It should be noted that, for the purposes of this Chapter, articles are considered to be “movable” furniture even if they are designed for bolting, etc., to the floor, e.g., chairs for use on ships). Similar articles (seats, chairs, etc.) for use in gardens, squares, promenades, etc., are also included in this category”.&&&&The goods in issue meet the essential characteristics to be considered furniture, as they are moveable articles meant to be placed on the floor or ground and can be used in many places such as private dwellings, workshops, garages, etc. The goods are meant for the utilitarian purpose of storing tools and are comprised predominantly of iron. The goods in issue best fit the description provided in explanatory notes to heading 94.03, which specifically include furniture for “Shops, stores, workshops, etc., such as: counters; dress racks; shelving units; compartment or drawer cupboards; cupboards for tools, etc.; special furniture (with cases or drawers) for printing-works”.&&&&The goods are not included more specifically in any other heading within the nomenclature. The tariff classification of similar goods (various models of roller cabinets) was determined in Unitool Inc. v. President of the Canada Border Services Agency (Appeal No. AP-2013-060).In reference to the CITT analysis, the goods are considered other metal furniture and are not classified under any other tariff classification. The goods in issue are to be classified under heading 94.03, specifically 9403.20.00.99, “Other furniture and parts thereof. - Other metal furniture - Other: - Other”, in accordance with General Interpretive Rules 1 and 6, Note 2 of Chapter 94, and with regard to Chapter 94 explanatory notes and relevant CITT decision.&&