Other furniture and parts thereof.

The good meets the terms of Heading 94.03 which provides for other furniture and parts thereof. Guidance is provided by the Explanatory Notes to the heading which state: This heading covers furniture and parts thereof, not covered by the previous headings. It includes furniture for general use (e.g., cupboards, show-cases, tables, telephone stands, writing-desks, escritoires, book-cases, and...

Source: advance_ruling (C-2015-002518)

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 (8000008304)

Slatwall systems can be configured with a variety of storage accessories such as hooks, shelves, baskets, bins, etc. As per Note 2 to Chapter 94, and as further defined in Explanatory Note (B)(i) to Chapter 94, unit furniture, designed to be fixed to the wall, for holding various objects or articles are to be classified in Chapter 94.

Source: advance_ruling (C-2014-009211)

General Explanatory Note (A), to Chapter 94 defines furniture such 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,...

Source: advance_ruling (C-2014-009582)

The Coleman High Stand meets the terms of heading No. 94.03, as "Other furniture and parts thereof". The explanatory notes to Chapter 94 define the term "furniture" as "any "movable" articles (not included under other more specific heading s of the Nomenclature), which have the essential characteristic that they are constructed for placing on the floor or ground, and which are used, mainly...

Source: advance_ruling (C-2015-002490)

Legal Note 2(a) to Chapter 94 reads: "The articles (other than parts) referred to in headings 94.01 to 94.03 are to be classified in those headings only if they are designed for placing on the floor or ground". General Explanatory Note A to Chapter 94 reads (in part): "for the purposes of this Chapter, the term 'furniture' means:…any 'movable' articles (not included under other more specific...

Source: advance_ruling (C-2015-002507)

The Explanatory Notes to Chapter 94 describes furniture to include “other shelved furniture” and “separately presented elements of unit furniture”. It includes furniture of “any material” including base metals. The Explanatory Notes to heading 94.03 includes furniture for “general use” and gives examples including “other shelved furniture”. The Explanatory Notes read that this heading covers...

Source: advance_ruling (C-2016-000211)

As the essential character of this set could not be determined on the basis of this criteria, classification under General Interpretive Rule 3 (b) does not apply. According to note XII of the Explanatory Notes to Rule 3 (c), when goods cannot be classified by reference to Rule 3 (b), they shall be classified under the heading which occurs last in numerical order among those which equally merit...

Source: advance_ruling (C-2016-001048)

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...

Source: advance_ruling (C-2016-001892)

According to Merriam-Webster the definition of bassinet is: a baby's basketlike bed (as of wickerwork or plastic) often with a hood over one end According to Merriam-Webster the definition of bed is: a piece of furniture on or in which to lie and sleep The Explanatory Notes to Heading 94.03 state, in part: beds (including wardrobe beds, camp-beds, folding beds, cots, etc.). While the good in...

Source: advance_ruling (C-2016-006381)