Goods commercially described as furniture “sets†qualify as “sets for retail sale†only if the individual pieces:
(a) are designed for use together in a specific room/locale, such as a kitchen, dining room, living room or bedroom, or for a specific function, such as an office environment; and
(b) are generally manufactured from the same materials.
Note: The pieces also usually have a common or complementary styling (e.g., Swedish Modern, Colonial or French Provincial).
Depending on the importer or exporter’s shipping requirements or preferences a “furniture set†may enter Canada in a single box or in two or more boxes.
For example, a “furniture set†consisting of a table and several chairs packaged in a single box at time of importation that meets the criteria set out in paragraphs 2 and 4 above can be considered a “set for retail saleâ€. It would be classified as a single entity, under the heading appropriate for the piece(s) that gives the “furniture set†it’s essential character, by the application of GIR 3(b).
However, if the same “furniture set†is packaged in more than one box, it cannot be considered to be a “set for retail saleâ€. Consequently, the table and chairs would have to be classified separately.
It is important to note that the determination of the “essential character†of a “set for retail sale†required by GIR 3(b) must be made on a case-by-case basis, taking into consideration all of the characteristics of the specific goods.
Some of the characteristics that may be considered include functionality, durability, quality, material composition and relative value.