&&The goods are the Tassili Frida Vanity Cabinet, product No. 3041144. The goods are made of wood (hemlock) with a water-and scratch-resistant melamine finish. They feature two, soft close drawers with chrome handles. They are imported in partially assembled condition. The goods are designed to receive a tempered glass, above-counter vessel sink. (The sink and faucet are sold separately.) The top of the goods is completely flat. The upper drawer has a U-shaped cut-out in the centre back section of the drawer to accommodate the plumbing. The drawers and bottom shelf provide for storage.

&&Section 10 of the Customs Tariff directs that classification of imported goods shall be determined in accordance with the General Rules for the Interpretation of the Harmonized System. Section 11 of the Customs Tariff states that in interpreting the headings and subheadings, regard shall be had to the World Customs Organization's (WCO) Explanatory Notes to the Harmonized Commodity Description and Coding System.&&&&General Interpretative Rule 1 (GIR 1) directs that titles of Sections, Chapters and sub-Chapters are provided for ease of reference only. For legal purposes, classification shall be determined according to the terms of the heading and any relative Section and Chapter Notes. Similarly, General Interpretative Rule 6 (GIR 6) directs that classification shall be determined according to the terms of those subheadings and any related Subheading Notes. The CBSA has reviewed the decisions made as follows:&&&&• 1) by the Canadian International Trade Tribunal in The Home Depot Canada v. CBSA (8 September 2015), AP-2014-026 and Globe Union (Canada) v CBSA (30 September 2016), AP-2014-024, and&&&&• 2) by the Federal Court of Appeal in CBSA v. Globe Union (Canada) Inc., 2017 FCA 237.&&&&The CBSA examined the definitions of furniture which are contained in the General Explanatory Notes to Chapter 94. In paragraph (A) of those Explanatory Notes, that definition contains the requirement that goods be movable. The goods are not considered to be movable as they are not designed to be moved to a new location with relative ease, and are only removed when they are being replaced. In sub-paragraph B(i) of those Explanatory Notes, that definition contains the requirement that goods are for holding various objects or articles.&&&&The CBSA considers that the storage function of the goods under appeal is incidental to the purpose of the goods to support a sink, whose purpose is for sanitary or personal hygiene. As the primary purpose of the goods is to support a sink, and not to hold objects or articles, the goods are not considered to be articles of furniture of Chapter 94. Note 1(o) to Chapter 44 does not exclude the goods from classification in Chapter 44. Heading 44.20 provides in part, for wooden articles of furniture not falling in Chapter 94. As the goods are used as furniture, the CBSA concludes that the goods meet the terms of heading 44.20.&&