Classification of imported game CDs as video games upheld over computer parts heading under the tariff rules.

Imported game CDs were held to be classifiable as video games under sub-heading 9504.10, not as computer parts or accessories under heading 8471. The Tribunal applied Rule 3(c) of the Interpretation Rules, under which the heading last in numerical order is preferred where goods appear classifiable under more than one heading, and found the goods did not answer the description of automatic data processing machines, readers, or data-transcribing machines. Classification under 9504.10 was therefore upheld on the basis of the nature of the goods and the relevant chapter notes.

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Issues: Whether the imported game CDs were classifiable under chapter sub-heading 8471 as computer parts or accessories, or under chapter sub-heading 9504.10 as video games.

Analysis: The goods were admitted to be video games and were specifically covered by chapter sub-heading 9504.10. The Tribunal applied Rule 3(c) of the Interpretation Rules to hold that, where goods are classifiable under more than one heading, the heading occurring last in numerical order is to be preferred. It also found that the items did not answer the description of automatic data processing machines, readers, or machines for transcribing data, and therefore could not be treated as parts or accessories of computers under heading 8471. The classification under 9504.10 was supported by the nature of the goods and the chapter notes relied upon by the lower authorities.

Conclusion: The goods were not classifiable under heading 8471 and were correctly classified under sub-heading 9504.10. The appeal failed.

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