CBSA clarifies interpretation of “Furniture for Domestic Purposes”

Canada Border Services Agency (CBSA) has updated Departmental Memorandum D10-15-30 (Furniture for Domestic Purposes).

The 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.

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.

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 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”.

The Tribunal has established that when furniture is equally intended for both domestic and non-domestic purposes, it is not classified under the “for domestic purposes” tariff items.

It is the responsibility of the importer to provide complete and accurate information (with no misstatements or omissions of material facts) that establishes that a claim under “other” tariff items is correct.

Factors to consider when classifying furniture include but is not limited to design and characteristics of the furniture, marketing and sales, pricing, standards, and warranties.