&&The video game Code-in-Box is sold in physical packaging, but instead of containing a physical disc (Xbox, PlayStation) or a cartridge (Switch), it contains a code to download the game.&&&&The packaging for this type of game is an Amaray plastic disc case, like the packaging of traditional video games. The front and back of the case have a paper sheet with illustrations related to the game, information on the game’s features, screen captures, and so on. The retail game case is packaged in shrink wrap.&&&&Inside the case there is a printed paper brochure with a code to download the game from a specific platform with, occasionally, another piece of paper with additional information on the bonus included in the game.&&&&The code can be entered on the platform’s website or the game console to launch the download.

&&Section 10 of the Customs Tariff directs that classification of imported goods shall be determined in accordance with the General Rules for the Interpretation of the Harmonized System and the Canadian Rules set out in the schedule. Section 11 of the Customs Tariff states that in interpreting the headings and subheadings, regard shall be had to the World Customs Organization's (WCO) Compendium of Classification Opinions and Explanatory Notes to the Harmonized Commodity Description and Coding System (HS).&&&&General Interpretative Rule 1 (GIR 1) directs that titles of Sections, Chapters and sub-Chapters are provided for ease of reference only. For legal purposes, classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes. Similarly, General Interpretative Rule 6 (GIR 6) directs that classification shall be determined according to the terms of those subheadings and any related Subheading Notes.&&&&In your application for an advance ruling, you suggested tariff classification number 4901.10.00.00. This tariff classification number is incorrect.&&&&Chapter 95 includes “Toys, Games and Sports Requisites; Parts and Accessories Thereof” and heading 95.04 more specifically “Video game consoles and machines, table or parlour games, including pintables, billiards, special tables for casino games and automatic bowling equipment, amusement machines operated by coins, banknotes, bank cards, tokens or by any other means of payment.”&&&&Although the product is a code on a paper medium, owing to its objective characteristics and primary function, it is intended for recreation (gaming), specifically gaming on a video game console. In terms of function, the product is no different from video games on a compact disc or game cartridge. They all come in the same type of case, with the video game’s attributes and characteristics. Games on compact disc are excluded from heading 95.04 (85.23), but the exclusion does not apply to other media, whether it be a game cartridge or paper code.&&&&Note 3 of Chapter 95 reads: “Subject to Note 1 above, parts and accessories which are suitable for use solely or principally with articles of this Chapter are to be classified with those articles,” and according to Explanatory Note (2) of heading 95.04, this heading also includes parts and accessories of video game consoles and machines (such as game cartridges) if they meet the conditions of Note 3 of Chapter 95.&&&&A “part” is identified as “an identifiable component of an article, machine, apparatus, equipment, appliance or specific good which is integral to the design and essential to the function of the product in which it is used.”&&&&A video game is an identifiable component of a video game console or machine. It is integral to the design and essential to the function of the game console or machine. In fact, a game console or machine is useless without the game itself. In this sense, the Code-in-Box meets the definition of a part, and it is identifiable as being suitable for use solely by game consoles and machines within the meaning of Subheading Note 9504.50 of Chapter 95.&&&&Finally, according to the Explanatory Notes of Chapter 95, the articles in this Chapter may be made up of any material.&&&&For all these reasons, the Code-in-Box video game is classified under 9504.50.00.80, Video game consoles and machines, other than those of subheading 9504.30, Parts and accessories thereof, according to GIR 1 and 6.