Goods commercially described as furniture â€œsetsâ€ qualify as â€œsets for retail saleâ€ 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 exporterâ€™s shipping requirements or preferences a â€œfurniture setâ€ may enter Canada in a single box or in two or more boxes.
For example, a â€œfurniture setâ€ 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 â€œset for retail saleâ€. It would be classified as a single entity, under the heading appropriate for the piece(s) that gives the â€œfurniture setâ€ itâ€™s essential character, by the application of GIR 3(b).
However, if the same â€œfurniture setâ€ is packaged in more than one box, it cannot be considered to be a â€œset for retail saleâ€. Consequently, the table and chairs would have to be classified separately.
It is important to note that the determination of the â€œessential characterâ€ of a â€œset for retail saleâ€ 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.