Glass mirrors, whether or not framed, including rear-view mirrors.

(2)Toilet articles, such as soap-dishes, sponge-baskets, liquid soap distributors, hooks and rails (for towels, etc.), powder bowls, perfume bottles, parts of toilet sprays (other thanheads) and tooth-brush holders. (3)Office glassware, such as paperweights, inkstands and inkwells, book ends, containers for pins, pen-trays and ashtrays. (3)Office glassware, such as paperweights, inkstands...

Source: citt_decision (AP-2018-10)

These articles may be e.g., of ordinary glass, lead crystal, glass having a low coefficient of expansion (e.g., borosilicate glass) or of glass ceramics (the latter two in particular, for kitchen glassware). They may also be colourless, coloured or of flashed glass, and may be cut, frosted, etched or engrave, or otherwise decorated, or of plated glass (for example, certain trays fitted with...

Source: citt_decision (AP-2018-10)

[27] Similarly, the explanatory notes to heading No. 87.08 provide as follows: This heading covers parts and accessories of the motor vehicles of headings 87.01 to 87.05,providedthe parts and accessories fulfilboththe following conditions:(i) They must be identifiable as being suitable for use solely or principally with the above-mentioned vehicles;and (ii) They must not be excluded by the...

Source: citt_decision (AP-2013-050)

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

Source: citt_decision (AP-2013-050)

[22]published by the WCO. While theClassification Opinionsand theExplanatory Notesare not binding, the Tribunal will apply them unless there is a sound reason to do otherwise.

Source: citt_decision (AP-2013-050)

[23]The Tribunal must therefore first determine whether the goods in issue can be classified at the heading level according to Rule 1 of theGeneral Rulesas per the terms of the headings and any relative section or chapter notes in theCustoms Tariff, having regard to any relevant classification opinions and explanatory notes. If the goods in issue cannot be classified at the heading level...

Source: citt_decision (AP-2013-050)

BMW argued that the goods in issue should be classified under tariff item No. 8479.89.90 as other machines or mechanical appliances having individual functions, not specified or included elsewhere, by application of Rule 1 of theGeneral Rules.According to BMW, the goods in issue meet the definition of a “machine” or “mechanical appliance” as found in the relevant legal and explanatory notes...

Source: citt_decision (AP-2013-050)

[36]Indeed, the Tribunal found that, on the basis of the evidence, the goods in issue could not be classified in heading No. 85.43. In particular, the explanatory notes to heading No. 85.43 specify that it includes electrical goods incorporating mechanical features,providedthe latter are subsidiary to the electrical functions of the goods in issue. In contrast, both expert witnesses agreed...

Source: citt_decision (AP-2013-050)

Having found that the goods in issue cannot be classified in heading No. 84.79, the Tribunal will consider whether the CBSA properly classified them in heading No. 87.08 as parts and accessories of motor vehicles.According to the relevant legal and explanatory notes, in order to be classified in heading No. 87.08, the goods in issue must: be “parts” or “accessories”;must not be machines of...

Source: citt_decision (AP-2013-050)

[22].   World Customs Organization, 5th ed., Brussels, 2012 [Explanatory Notes].

Source: citt_decision (AP-2013-050)