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As per the prevalent law and classification Apex court has held that, " the expression Scrabble " fall under Sub-Heading 9504 and not under 9403 of the Tariff Act.
The two main elements of "Scrabble" are - chance and skill. These elements are absent in a toy. Hence even a "Junior Scrabble" is not an educational toy. It is a game. It remains a board game and in the context of the placement of the entries in Chapter 95. In our view, even "Junior Scrabble" will come under Chapter Heading 95.04 of the CETA.
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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