CBSA

Chapter 95Toys, games and sports requisites; parts and accessories thereof

The headings in this chapter of Canada's Customs Tariff. Each one opens on the numbers it contains.

Chapter 95 covers toys, games and sports requisites. The criterion is purpose: an article designed for amusement or for playing a sport belongs here, even when it faithfully reproduces a utilitarian object.

The trap is that rule's mirror image. An article that keeps a genuine utilitarian function leaves the chapter: a child's bicycle capable of carrying belongs to Chapter 87, and so does an electric scooter. Festive, carnival and entertainment articles, Christmas tree decorations included, have their own heading at 9505.

6 headings

Every number opens on the lines beneath it, down to the ten-digit classification number.