&&The product is an outdoor dining table designed for use in open-air environments such as patios, terraces, gardens and outdoor dining areas. It provides a stable and durable surface for dining and leisure activities and is intended for regular use in outdoor conditions. It has a rectangular tabletop with integrated base support.&&&&The table is made of aluminum with a decorative and protective stone-like surface finish. Its dimensions are 220 cm (width) by 102 cm (depth) by 76 cm (height).

&&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 correct.&&&&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.&&&&At the subheading level, the table is also correctly classified under 9403.20, as it is composed of metal.&&&&Finally, as the table is intended for outdoor use, it falls under 9403.20.00.50, Outdoor furniture.&&&&Accordingly, the Outdoor Aluminum Dining Table is classified under 9403.20.00.50, Other metal furniture, Outdoor furniture.