&&The goods under review are various sets of polyhedral dice for role-playing games (RPG). They are made from an assortment of materials such as silicone, stone, metal, glass and plastic. They come in many shapes and sizes, with each face bearing a different number and are packaged for retail sale.&&&&The most common types of polyhedral dice are:&&- D4: four-sided pyramid-shaped&&- D6: six-sided cube-shaped&&- D8: eight-sided octahedron-shaped&&- D10: ten-sided pentagonal trapezohedron-shaped&&- D12: twelve-sided dodecahedron-shaped&&- D20: twenty-sided icosahedron-shaped&&&&Each type of polyhedral dice is numbered differently. For example, the D4 has numbers one through four on its faces, while the D20 has numbers one through twenty.

&&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 9504.90.00.90. This tariff classification number is correct.&&&&The dice under review are used to determine outcomes in role playing games from character actions to combat&&sequences. These dice are typically used to play a game called Dungeons and Dragons (DND), which is an open-ended role-playing game that is normally played indoors with participants seated around a tabletop.&&&&Chapter 95 provides for games and parts and accessories thereof. Legal Note 2 to the Chapter states that this Chapter includes articles in which natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed), precious metal or metal clad with precious metal constitute only minor constituents. Some of the goods under review are made of metal and stone. The vendors website does not indicate that precious metals or stones are used in the making of the dice. The metal dice under review are made of zinc alloy and no specific stone is defined in the description of the stone products under review.&&&&Heading 95.04 provides for table or parlour games. Explanatory Note 13 to the heading states that it includes certain other accessories common to a number of games of the heading, for example dice. The goods under review meet the requirements of Chapter 95 and more specifically heading 95.04. They are accessories used to play a tabletop game, they are not made of precious metal or stone and they provide amusement to both adults and children.