&&The “WYS04-01 Sit-Stand Workstation” is a sit-stand desktop workstation stand designed to let the user easily switch their desktop between sitting and standing. The desktop stand sits directly on top of an existing desk or tabletop and requires no special mounting for installation. It features spring-assisted lift mechanism. It can accommodate a keyboard, mouse, a monitor screen and offer space for pen and paper or documents. It can hold up to 15kg/33lbs. It is made of MDF, steel and plastic.

&&For the purposes of Chapter 94, the term “furniture” means any “movable” articles 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.&&&&Pursuant to subparagraph (B) Explanatory Note to Chapter 94, articles such as cupboards, bookcases, other shelved furniture and unit furniture, designed to be hung, to be fixed to the wall or to stand one on the other or side by side, for holding various objects or articles are to be considered furniture.&&&&Explanatory Note to Chapter 94 states that except for the goods referred to in subparagraph (B), the term “furniture” does not apply to articles used as furniture but designed for placing on other furniture. Therefore, the desktop stand cannot be considered furniture under Chapter 94.&&&&Being a composite goods, the product is to be classified according to the constituent material which gives the good its essential character. The steel frame and spring assisted lift mechanism allows the desktop stand to height adjust, allowing the user to switch between sitting and standing. It is these metal components that gives the product its essential character. Thus the good is classified as an article of steel under Chapter 73.