Pillow Buddies
Issue: Whether Pillow Buddies are properly classified under tariff item No. 9403.90.20 as articles of bedding and other similar furnishings, such as a   pillow or cushion, as determined by the respondent, or should be classified under tariff item No. 9503.41.00 as stuffed toys representing animals, as claimed by the appellant.
Result: Allowed. Pillow Buddies have a filling density and soft fuzzy covering which makes them ideal for children to hold when sitting, resting or sleeping. In many ways, their shape also resembles a pillow
or cushion despite their appearance as animal or toy cartoon characters. However, Pillow Buddies also have many, if not all, of the characteristics of a toy. The Tribunal was unable to conclude that the Pillow Buddies can be classified according to Rule 1 because they have characteristics and uses common to both heading Nos. 94.04 and 95.03. As well, the Tribunal could not conclude that either of these headings was more specific or accurate. Consequently, the Tribunal resorted to Rule 3(c) which directs that the goods in issue be classified in the heading which appears last in numerical order, which, in this case, is heading No. 95.03.

Manhole Assemblies
Issue: Whether manhole assemblies incorporating a metal collar with hinge attached to a metal lid with various forms of operable clamping devices to secure the lid to the collar when in a closed position are classified under 8716.90.90 as other parts which are suitable for use solely or principally with tanker trailers and tanker semi-trailers, as determined by the respondent, or should be classified under tariff item No. 8481.80.91 as other hand-operated valves and similar appliances for tanks, as claimed by the appellant. In the alternative, the appellant submitted that the goods in issue should be classified under tariff item No. 8479.89.99 as other machines and mechanical appliances having individual functions, not specified or included elsewhere in Chapter 84.
Result: Dismissed. In the Tribunals view, the goods in issue were clearly not valves falling within the scope of heading No 84.81.
The Tribunals view was that while the manhole assemblies are physically attached to the tanks of "tank truck bodies" and "tank truck trailer bodies", for the purposes of classification, they fall within the scope of "[p]arts" of "[t]railers and semi-trailers"; other vehicles, not mechanically propelled."

Valves
Issue: Whether ball valves with mounting flanges, are properly classified under tariff item No. 8481.80.91 as hand-operated taps, cocks, valves and similar appliances, as determined by
the respondent, or should be classified under tariff item No. 8481.80.99 as other taps, cocks, valves and similar appliances,
as claimed by the appellant.
Result: Allowed. The Tribunal is of the view that the goods in issue cannot be hand operated. The witness of the appellants testified that, although it may be possible to actuate the valve by attaching a wrench to the stem and then turning it, this would not be the ordinary method of operating the valve and that to do so would be extremely dangerous. Furthermore, the evidence clearly shows that the goods in issue are imported without handles. The Tribunal, therefore, finds
that the goods in issue should be classified under tariff item No. 8481.80.99 as other taps, cocks, valves and similar appliances.

Pet Toys
Issue: Whether certain human-animal "interactive" toys (requiring human involvement in the play) and toys which are sold as pet toys or childrens toys, differing in packaging only at retail sales outlets, should be classified in heading No. 95.03 as sought by the appellant or should be classified in different chapters and headings as determined by
the respondent.
Result: The appeals are allowed in part. The Tribunal is of the view that Chapter 95, generally, and heading No. 95.03 in particular, contemplate toys for the amusement of humans as opposed to animals. This is with regard to the Explanatory Notes to this chapter: "This chapter covers toys of all kinds whether designed for the amusement of children or adults." The Tribunal is not persuaded that, because a human obtains pleasure from watching a pet play with a toy, in effect, that toy becomes a toy for the amusement of humans. In the Tribunals view, it is clear that interactive human-pet toys are not classified in heading 95.03.
However, the Tribunal is persuaded that identical toys sold as pet toys in pet stores and sold as human toys in toy stores can be classified in heading No. 95.03.