Safety glass, consisting of toughened (tempered) or laminated glass.

[13]and theExplanatory Notes to the Harmonized Commodity Description and Coding System,

Source: citt_decision (AP-2018-10)

[13]Although the glass panels, taken individually, appeared to meet the terms of the heading, the CBSA concluded that the goods did not satisfy the types of end uses described by the explanatory notes. More particularly, the common purpose of safety glass“is to protect one from injury from contact by a physical force or from exposure to other industrial or environmental elements (and generally...

Source: citt_decision (AP-2018-10)

[14]As such, the CBSA concluded that the end use of the goods at issue was distinguishable from the end use described by the explanatory notes. Accordingly, the CBSA found that the bath screens could not be classified under heading 70.07.

Source: citt_decision (AP-2018-10)

[65]Relying on Rule 1, the description of heading 70.07 and its explanatory notes, Rona says that the goods in issue are“safety glass”. Rona admits that heading 70.07 does not indicate whether other components (i.e. mounting hardware, in this case) may also be present. However, since the“safety glass”constitutes more than 90% of the bath screen, Rona submits that application of Rule 2(b)...

Source: citt_decision (AP-2018-10)

[67]In distinguishing the Tribunal’s decision inOVE Décors, Rona observes that explanatory notes of other headings (e.g. 73.08, 76.10) were considered and relevant to the Tribunal’s decision in that case. Those provisions are not relevant in the present case, having regard to the differences between shower enclosures and bath screens. Even though both products are made of glass, the shower...

Source: citt_decision (AP-2018-10)

[105]Moreover, the decision inOVE Décorswas reached by using Rules 1 and 2(a), without recourse to Rule 3, having regard to the explanatory notes to the headings and subheadings.

Source: citt_decision (AP-2018-10)

[69]According to Rona, the respective requirements of sections 10 and 11 of theCustoms Tariffcreate two pathways to classification, each leading to a different destination within theCustoms Tariff. Section 10 deals with classification which is to be determined in accordance with the GIRs. On the other hand, Rona characterizes section 11 as pertaining to“interpretation”because section 11...

Source: citt_decision (AP-2018-10)

[70]On this theory, Rona claims that use of the GIRs, specifically Rule 2(b) dealing with combinations of materials, “fills the void left where we classify using only Explanatory Notes in the interpretation of the headings and subheadings of 70.07.”

Source: citt_decision (AP-2018-10)

[107]Rona says that the explanatory notes to Rule 2(b) deals with combination of materials and with goods consisting of two or more materials. Within Chapter 70, heading 70.07 refers to a material (safety glass) while other headings (i.e. 70.13 or 70.20) refer to goods of that material (glassware). In view of this, Rona analogizes toMon-Tex Mills

Source: citt_decision (AP-2018-10)

[110]As both the functional and decorative aspects of the bath screens are attributable to the glass, Rona submits that this is consistent with the content of the explanatory note.

Source: citt_decision (AP-2018-10)