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.

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...

Source: advance_ruling (8000004442)

04 provides for "Video game consoles and machines, articles for funfair, table or parlour games, including pintables, billiards, special tables for casino games and automatic bowling alley equipment". Explanatory Note (11) to this heading includes card games of all kinds. Subheading 9504.40.00 specifically includes "playing cards" and accordingly, the deck of waterproof playing cards is...

Source: advance_ruling (C-2015-002493)

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...

Source: advance_ruling (C-2016-006170)

Video game consoles and machines, articles for funfair, table or parlour games, including pintables, billiards, special tables for casino games and automatic bowling alley equipment

Source: eu_cn_en (EUR-Lex 02019XC0329(02)-20250113)

This subheading includes typical playing cards that require an interaction between the cards themselves, such as pairing, exchanging or using and combining the cards to form words, groups of symbols or rows of numbers (for example, bridge cards, poker game cards, lexicon cards, tarot cards and phantasy playing cards). This subheading also includes memory playing cards and other similar playing...

Source: eu_cn_en (EUR-Lex 02019XC0329(02)-20250113)

Electric car racing sets, having the character of competitive games The products of this subheading include tracks which have two or more lanes for simultaneously racing two or more cars.

Source: eu_cn_en (EUR-Lex 02019XC0329(02)-20250113)

[95]As the term “playing cards” is not explicitly defined by theCustoms Tariff, the CBSA looks to theExplanatory Notesto the Harmonized Commodity Description and Coding System

Source: citt_decision (AP-2019-044)

[99]The Explanatory Note to heading 95.04 refers to “card games of all kinds” with a non‑exhaustive list of examples. In view of expansive dictionary definitions for the term “card games,” the CBSA submits that “card games” are thus not limited to games using a “modern” or standard 52‑card deck. Although bridge is played with a standard 52-card deck, other examples of card games listed in Note...

Source: citt_decision (AP-2019-044)

[107]Sections 10 and 11 of theCustoms Tariffprescribe the analytical approach that the Tribunal must adopt when determining how goods are to be classified: 10(1)Subject to subsection (2), the classification of imported goods under a tariff item shall, unless otherwise provided, be determined in accordance with the General Rules for the Interpretation of the Harmonized System and the Canadian...

Source: citt_decision (AP-2019-044)

11In interpreting the headings and subheadings, regard shall be had to the Compendium of Classification Opinions to the Harmonized Commodity Description and Coding System and the Explanatory Notes to the Harmonized Commodity Description and Coding System, published by the Customs Co-operation Council (also known as the World Customs Organization), as amended from time to time.

Source: citt_decision (AP-2019-044)