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AP-2018-013 ZUO Moderne Canada Inc. v CBSA
Original english case. 2019-04-04
Topic: Tariff classification
Issue: At issue was whether two tables (the goods) were properly classified under subheading No. 9403.20 of the schedule to the Customs Tariff as other metal furniture, as determined by the CBSA, or whether they should have been classified under subheading No. 9403.30 as wooden furniture of a kind used in offices, as argued by the importer. In the alternative, the importer argued that the goods should be classified under subheading No. 9403.60 as other wooden furniture or, in the further alternative, under subheading No. 9403.10 as metal furniture of a kind used in offices. Both tables were composed of a medium-density fibreboard tabletop wrapped with aluminum on the top and sides, with an aluminum base and an aluminum tube connecting the tabletop and the base. The aluminum rendered the components “weather resistant.”
Held: Appeal dismissed, on the basis that (i) there was no evidence the goods were of the type primarily used in offices, and (ii) the presence of the metal components deprived the goods of the character of wooden furniture.
Section(s): 403.10.00, 9403.20.00, 9403.30.00, 9403.60.90