Self-contained video games fall outside Heading 9504.10; plain tariff wording prevails over explanatory notes.

Self-contained video games with their own screen were held outside Heading 9504.10, because that entry covers video games of a kind used with a television receiver. The explanatory notes could not expand the plain scope of the heading and sub-headings, and goods with an integrated screen were treated as falling under the residuary sub-heading instead. On that interpretation, the special import licence did not cover the goods, the departmental appeal succeeded, and the confiscation and penalty order was restored.

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Issues: Whether self-contained video games with their own screen were covered by the special import licence and classifiable under Heading 9504.10, or fell outside that entry and were classifiable under the residuary sub-heading.

Analysis: The licence was linked to Appendix XXXV and the relevant tariff entry for electronic games and toys. The relied-upon Explanatory Notes to Heading 95.04 did not support classification of self-contained video games under sub-heading 10, which is confined to video games of a kind used with a television receiver. The text of the heading and sub-headings indicated that games with a self-contained screen fell within the residuary sub-heading, not sub-heading 10. The appellate order proceeded on an erroneous understanding of the Explanatory Notes and was contrary to law.

Conclusion: The goods were not covered by the licence under Heading 9504.10, and the departmental appeal succeeded.

Final Conclusion: The order allowing the import appeal was set aside and the original confiscation and penalty order was restored.

Ratio Decidendi: Self-contained video games are not covered by the tariff entry for video games of a kind used with a television receiver, and an interpretative note cannot override the plain scope of the heading and its sub-headings.

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