&&The product is a video game cartridge in the form of an SD card. A sticker is affixed to the cartridge, indicating the name of the game and the publishers. The cartridge is intended for use in a Nintendo Switch console. The video game is accessed by inserting the cartridge into the console.&&&&The packaging for this type of game is a plastic case, like the packaging of traditional video games. The front and back of the case feature a paper cover sheet with illustrations related to the game, information on features, legal notices, marketing elements, etc.

&&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 8523.49.00.90. This tariff classification number is incorrect.&&&&Heading 85.23 covers “Discs, tapes, solid-state non-volatile storage devices, “smart cards” and other media for the recording of sound or of other phenomena, whether or not recorded, including matrices and masters for the production of discs, but excluding products of Chapter 37.”&&&&According to Exclusionary Note (f) to heading 85.23, cartridges for video game machines (heading 95.04) are excluded from this heading.&&&&The product under consideration is not, strictly speaking, a “cartridge,” but rather a game “card.” However, articles of Chapter 95 are also excluded from Section XVI by Note 1(p) to that Section.&&&&Heading 95.04 covers “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,” and according to the Explanatory Notes to this heading, this includes video game consoles and machines within the meaning of Subheading Note 1 to this Chapter, as well as parts and accessories for video game consoles and machines if they meet the conditions of Note 3 to this Chapter.&&&&As defined in Subheading Note 1 to Chapter 95, subheading 9504.50 covers video game consoles from which the image is reproduced on a television receiver, a monitor or other external screen or surface and video game machines having a self-contained video screen, whether or not portable, and according to Note 3 to Chapter 95, parts and accessories which are suitable for use solely or principally with articles of this Chapter are to be classified with those articles.&&&&The product Nintendo Switch 2 Game Card is a video game presented in the form of an SD card and intended for use exclusively with Nintendo Switch consoles, which are video game consoles as defined in Subheading Note 1 to Chapter 95.&&&&According to Memorandum D10-0-1, “part” is defined 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”.&&&&The Nintendo Switch 2 Game Card fits this definition and, therefore, is excluded from Section XVI and is classified under 9504.50.00.80, Video Game Consoles and Machines, Other than Those of Subheading 9504.30, Parts and accessories.