diff --git a/torch_xla/csrc/tensor_impl.h b/torch_xla/csrc/tensor_impl.h
index 2e76fe6e8289..8a0fa9862a6d 100644
--- a/torch_xla/csrc/tensor_impl.h
+++ b/torch_xla/csrc/tensor_impl.h
@@ -8,6 +8,15 @@
 
 namespace torch_xla {
 
+// [Note: Re-using upstream TensorImpl] As part of the LTC migration effort,
+// we tried to re-use the upstream LTCTensorImpl
+// (torch/csrc/lazy/core/tensor_impl.h) instead of having our own version of
+// XLATensorImpl. However, LTCTensorImpl defines its own set of hard-coded
+// dispatch keys in its constructor and has functions that call this
+// constructor. In addition, updating XLATensorImpl to extend LTCTensorImpl does
+// not produce much benefit since that wouldn't remove much duplicate code. As a
+// result, we decided to keep and use XLATensorImpl.
+
 // Tensor implementation class used to be fed to the at::Tensor.
 // Its scope is just to handle an XLATensor.
 class XLATensorImpl : public c10::TensorImpl {