CBSA Issues Guidance on Tariff Classification for Certain Furniture Imports
The Canada Border Services Agency issued a memorandum June 25 on its interpretation of the phrase “for domestic purposes” under certain tariff items under the Harmonized System headings 94.01 and 94.03. Canada said “intended use, rather than the actual use, of furniture is the test” to determine whether furniture is classified “for domestic purposes,” the memorandum said. Canada also said the phrase should be given “a broad enough interpretation to include products that are used primarily in a domestic setting,” and that an item's “design, characteristics, marketing and pricing” should all be considered.
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In addition, Canada said when furniture is intended “equally” for domestic and non-domestic purposes, it should not be classified for domestic purposes. Furniture must have been “intentionally designed” for both domestic and non-domestic purposes to be classified in the “other” provisions under some tariff items, and CBSA said it “requires evidence which clearly demonstrates that the designer, manufacturer or vendor of the goods deliberately intended the dual purpose.”