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    Classification (HSN Code) for "Scrabble"-Interpretation of Tariff ( 9403 or 9504)
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    Case LawsCentral Excise
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    Classification of board games: Scrabble is a game, not an educational toy, and falls under the tariff heading for games.
    Scrabble is classifiable as a board game under the tariff heading for games (Chapter 95) rather than as an educational toy or article of furniture, because its defining elements of chance and skill distinguish it from toys; this classification applies equally to simplified or junior editions which retain the essential game attributes.

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