Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than that of heading 70.10 or 70.18).

Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than that of heading7010or7018)

Source: eu_cn_en (EUR-Lex 02019XC0329(02)-20250113)

Of glass ceramics For the definition of ‘glass ceramics’, see the HS General Explanatory Note to this chapter, final paragraph, (2).

Source: eu_cn_en (EUR-Lex 02019XC0329(02)-20250113)

Of lead crystal For the definition of the term ‘lead crystal’, see subheading note 1 to this chapter.

Source: eu_cn_en (EUR-Lex 02019XC0329(02)-20250113)

Of glass having a linear coefficient of expansion not exceeding 5 × 10–6per Kelvin within a temperature range of 0 °C to 300 °C See the explanatory note to subheading 7002 32 00 .

Source: eu_cn_en (EUR-Lex 02019XC0329(02)-20250113)

[164]Neither party placed a dictionary definition of the word“toilet”before the Tribunal. Nonetheless, the Tribunal must undertake a contextual interpretation of the word“toilet”as used in the explanatory note, in order to inform its analysis as to whether the bath screens are properly classifiable under heading 70.13.

Source: citt_decision (AP-2018-10)

[75]Looking to the relevant explanatory notes for heading 70.13, Rona says that five conditions must be met in order for the goods to be classified under heading 70.13: (a)the goods must be glassware or articles of glass;(b)the goods are obtained mainly by pressing or blowing;(c)the goods must be used for toilets or bathrooms (or similar articles);(d)if made of more than glass, the glass must...

Source: citt_decision (AP-2018-10)

[77]With respect to the second condition, the explanatory note provides that the article of glass is obtained mainly by pressing or blowing. Although the tempered glass of the bath screen is obtained by“floating”, Rona submits that use of the word“mainly”is open-ended and should be interpreted as signalling that other glass-producing processes (such as“floating”) are contemplated as falling...

Source: citt_decision (AP-2018-10)

[78]The third condition is fulfilled, according to Rona, because the bath screen is a type of glassware that would be found or used in a toilet or bathroom. Rona stresses that the relevant explanatory note to heading 70.13 (reproduced below) is open-ended. The list of items is not exhaustive, in view of the qualifier“such as”: Toilet articles,such assoap-dishes, sponge-baskets, liquid soap...

Source: citt_decision (AP-2018-10)

[80]Rona notes that glassware for indoor decoration is included within the examples listed to the explanatory note to heading 70.13. Rona characterizes the bath screens as being“an upscale alternative”to shower curtains which are arguably“intrinsically decorative in nature”.

Source: citt_decision (AP-2018-10)

[91]With respect to heading 70.13, the CBSA argues that this heading is limited to glassware that is relatively small and used for holding objects or for decorative purposes, and that this interpretation is supported by the relevant explanatory notes.

Source: citt_decision (AP-2018-10)