&&The Laser Tag Game Poncho is made from 500Dx500D Cordura PD Nylon with a 20T TPU C6 DWR backing, Poly filament webbing with POM Plastic buckles, a PVC piping on the outside trim, EVA BV 35F foam padding on the inside and Flame Retardant CPAI84, 100% Polyester lining for the inside of the battery pocket only.

&&The Laser Tag Game Poncho is to be worn by players engaged in a game of laser-tag, played in an indoor arena. The poncho is fitted, post importation, with the necessary game electronics and tools; hence its design and the sole purpose – indoor laser tag gaming. The poncho is not worn for adornment purposes and does not have any decorative aspect to it. As such, it is not considered to be an article of apparel nor is it a clothing accessory.&&&&Legal Note 3 to Chapter 95 states that “Subject to Note 1, parts and accessories which are suitable for use solely or principally with articles of this Chapter are to be classified with those articles”.&&&&This is further reinstated by World Customs Organization’s (WCO) Explanatory Notes to Chapter 95 which read, in part, that “This Chapter covers toys of all kinds whether designed for the amusement of children or adults. It also includes equipment for indoor or outdoor games, appliances and apparatus for sports, gymnastics or athletics, certain requisites for fishing, hunting or shooting, and roundabouts and other fairground amusements. Each of the headings of this Chapter also covers identifiable parts and accessories of articles of this Chapter which are suitable for use solely or principally therewith, and provided they are not articles excluded by Note 1 to this Chapter. The articles of this Chapter may, in general, be made of any material”.&&&&The Laser Tag Game Poncho, as an accessory or part to a laser tag game/gaming system, is classified under tariff item 9504.90.00.&&