&&This Advance Ruling covers the above seven models of wardrobe/storage cabinets. These wardrobe storage cabinets are constructed from wood, plywood and or laminated wood and range in size from 30-40 inches wide, 16-19 inches deep and 71 inches in height. Model numbers 420495, 420063 and 420055 have a garment rod on one side of the cabinet, 2 drawers and adjustable shelves on the other. Model numbers 419636, 419188, 419496 and 410814 have 4 to 6 adjustable shelves and 2 full length doors.&&

&&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.&&&&In your request for an Advance Ruling you proposed tariff classification under 9403.30.00.90. This tariff classification number is incorrect.&&&&In the decision of AP-2012-031 Curry’s Art Stores, the Canadian International Trade Tribunal concluded that in order for furniture to be “of a kind used in offices”, by their design, nature or character, the goods in issue must be of the type primarily used in offices.&&&&Dictionary and encyclopedia definitions describe office furniture as furniture intended for use in an office. The Online Oxford English Dictionary defines “office” as “A room, set of rooms, or building used as a place for commercial, professional, or bureaucratic work”. The Collins Dictionary defines “office” as “a room or a part of a building where people work sitting at desks”. Furniture that is designed for personal use at home (including home offices) and is not of a kind primarily used for business or work purposes, is not considered office furniture for tariff purposes.&&&&As the goods’ design, characteristics and best usage is such that they are not of a type primarily used in offices, the goods are not “of a kind used in offices”.&&