&&The product is a round coffee table specifically designed for outdoor use, suitable for patios, balconies, gardens, terraces and other open-air environments. It combines weather-resistant materials with a stable structure to ensure durability under varying environmental conditions.&&&&It is made of a ceramic top and the main structural frame and legs are made of aluminum alloy with a beige powder coating.

&&Section 10 of the Customs Tariff directs that classification of imported goods shall be determined in accordance with the General Rules for the Interpretation of the Harmonized System and the Canadian Rules set out in the schedule. 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 of reference only. For legal purposes, classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes. Similarly, General Interpretative Rule 6 (GIR 6) directs that classification shall be determined according to the terms of those subheadings and any related Subheading Notes.&&&&In your application for an advance ruling, you suggested tariff classification number 9403.20.00.50. This tariff classification number is incorrect.&&&&Heading 94.03 accounts for “Other furniture and parts thereof”, and as per the Explanatory Notes to that heading, it covers furniture and parts thereof not covered by the previous headings (for example, tables). The product meets this definition as well as the definition of a furniture as per the General to Chapter 94. It also complies with Note 2 to Chapter 94. As such, it is correctly classified under heading 94.03.&&&&Nonetheless, as the table is made of two materials, two subheadings are under consideration: 9403.20 “other metal furniture” and 9403.89 “Furniture of other materials, including cane, osier, bamboo or similar materials”. Because the essential character of the table cannot be decided between the top nor the frame (both are seen of equal importance), classification will be determined by GIR 3(c) and the product will be classified in the subheading which occurs last in numerical order among those which equally merit consideration in determining their classification.&&&&Hence, the table is classified under 9403.89.19.00, Furniture of other materials, including cane, osier, bamboo or similar materials, Other, For domestic purposes, Other.