![]() Such goods are either equally intended for domestic and other purposes or primarily intended for non-domestic purposes.ħ. Classification of furniture in the “other” tariff items is restricted to goods that are not “for domestic purposes”. The tariff items “for domestic purposes” are paired with residual “other” tariff items for furniture that is not primarily intended “for domestic purposes”. camping, sporting, performances or other recreational events.Ħ. For greater certainty “for domestic purposes” does not include goods primarily for business or commercial purposes nor goods primarily intended for any purpose away from the home, e.g. in and around the home (e.g., a single family house, an apartment, a condominium, a cottage or motorhome). For purposes of this memorandum, the term “for domestic purposes” as it appears in headings 94.01 and 94.03 means goods primarily intended for use in a domestic setting, i.e. ![]() The Tribunal has further specified that design, characteristics, marketing and pricing are all factors to consider when determining whether or not furniture is “for domestic purposes”. The Tribunal has also established that “for domestic purposes” should be given “a broad enough interpretation to include products that are used primarily in a domestic setting”.Ĥ. The Tribunal has established that the intended use, rather than the actual use, of furniture is the test to determine whether or not furniture is classified in “for domestic purposes” tariff items. The term “for domestic purposes” is not defined in the Customs Tariff or the Harmonized System (HS) Explanatory Notes to headings 94.01 and 94.03.ģ. See the Appendix of this memorandum for a list of the Tribunal decisions.Ģ. It follows decisions issued by the Canadian International Trade Tribunal (Tribunal) which provides specific guidance on the classification of such goods. This memorandum provides guidance on tariff classification of furniture under tariff items of headings 94.01 and 94.03 containing the term “for domestic purposes”. Legislationĩ4.03 Guidelines and general information Backgroundġ. ![]() This memorandum explains the Canada Border Services Agency’s (CBSA) interpretation of the term “For domestic purposes” found in several tariff items in headings 94.01 and 94.03 in the Customs Tariff.
0 Comments
Leave a Reply. |