Medical, surgical, dental or veterinary furniture (for example, operating tables, examination tables, hospital beds with mechanical fittings, dentists' chairs); barbers' chairs and similar chairs, having rotating as well as both reclining and elevating movements; parts of the foregoing articles.

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) Compendium of Classification Opinions and Explanatory Notes to the Harmonized Commodity Description and Coding System (HS). General Interpretative Rule 1 (GIR 1) directs that titles of Sections, Chapters and sub-Chapters are provided for ease...

Source: advance_ruling (8000004244)

20.The relevant tariff nomenclature is as follows: SECTION XX: MISCELLANEOUS MANUFACTURED ARTICLES FURNITURE; BEDDING, MATTRESSES, MATTRESS SUPPORTS, CUSHIONS AND SIMILAR STUFFED FURNISHINGS; LAMPS AND LIGHTING FITTINGS, NOT ELSEWHERE SPECIFIED OR INCLUDED; ILLUMINATED SIGNS, ILLUMINATED NAME-PLATES AND THE LIKE; PREFABRICATED BUILDINGS 94.01                Seats (other than those of...

Source: citt_decision (AP-2018-005)

[11]Classification opinions and explanatory notes do not apply to classification at the tariff item level. 14.The relevant tariff nomenclature is as follows: SECTION XX: MISCELLANEOUS MANUFACTURED ARTICLES FURNITURE; BEDDING, MATTRESSES, MATTRESS SUPPORTS, CUSHIONS AND SIMILAR STUFFED FURNISHINGS; LAMPS AND LIGHTING FITTINGS, NOT ELSEWHERE SPECIFIED OR INCLUDED; ILLUMNIATED SIGNS,...

Source: citt_decision (AP-2017-004)

16.The relevant tariff nomenclature provides as follows:Section XXMISCELLANEOUS MANUFACTURED ARTICLESChapter 94FURNITURE, BEDDING, MATTRESSES, MATTRESS SUPPORTS, CUSHIONS ANDSIMILAR STUFFED FURNISHINGS; LAMPS AND LIGHTING FITTINGS, NOTELSEWHERE SPECIFIED OR INCLUDED; ILLUMINATED SIGNS, ILLUMINATEDNAME-PLATES AND THE LIKE; PREFABRICATED BUILDINGS. . .94.01 Seats (other than those of heading...

Source: citt_decision (AP-2016-005)

The parties agreed, and the Tribunal accepts, that the goods in issue are properly classified in the following heading: 94.01 Seats (other than those of heading 94.02), whether or not convertible into beds, and parts thereof. 94.01 Seats (other than those of heading 94.02), whether or not convertible into beds, and parts thereof. The parties disagreed however on the appropriate tariff item....

Source: citt_decision (AP-2013-021 – AP-2013-022 – AP-2013-023 – AP-2013-024)

Chapter 94FURNITURE; BEDDING, MATTRESSES, MATTRESS SUPPORTS, CUSHIONS AND SIMILAR STUFFED FURNISHINGS; LAMPS AND LIGHTING FITTINGS, NOT ELSEWHERE SPECIFIED OR INCLUDED; ILLUMINATED SIGNS, ILLUMINATED NAME-PLATES AND THE LIKE; PREFABRICATED BUILDINGS. . .94.01 Seats (other than those of heading 94.02), whether or not convertible into beds, and parts thereof.. . .9401.30 -Swivel seats with...

Source: citt_decision (AP-2013-053)

42.02Trunks, suit-cases, vanity-cases, executive-cases, brief-cases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; travelling-bags, insulated food or beverage bags, toilet bags, rucksacks, handbags, shopping bags, wallets, purses, map-cases, cigarette-cases, tobacco-pouches, tool bags, sports bags,...

Source: citt_decision (AP-2013-046)

15. Once this approach has been used to determine the heading in which the goods in issue should be classified, the next step is to determine the proper subheading by applying Rule 6 of theGeneral Rules.15The final step is to determine the tariff item by applying Rule 1 of theCanadian Rules.16 16. The relevant provisions of Chapter 94 of theCustoms Tariffprovide as follows: Section...

Source: citt_decision (AP-2011-029)

50. As the Tribunal has found in the past, even if goods have some incidental utilitarian functions, classification in heading No. 95.03 as “other toys” is not precluded.58In this instance, the Tribunal finds that the overarching reason for which the goods in issue exist is for the amusement of babies through the stimulation of their sensory systems and that this stimulation provides...

Source: citt_decision (AP-2011-029)

FURNITURE; BEDDING, MATTRESSES, MATTRESS SUPPORTS, CUSHIONS AND SIMILAR STUFFED FURNISHINGS; LAMPS AND LIGHTING FITTINGS, NOT ELSEWHERE SPECIFIED OR INCLUDED; ILLUMINATED SIGNS, ILLUMINATED NAME-PLATES AND THE LIKE; PREFABRICATED BUILDINGS 94.01 Seats (other than those of heading 94.02), whether or not convertible into beds, and parts thereof. -Other seats, with wooden frames: 9401.61 -...

Source: citt_decision (AP-2010-035)