&&Information submitted by the importer indicates this product, referred to as a “Color Me Pillow”, is a 13” × 13” cushion sold with five non-toxic markers. The cushion has a black and white printed design on one side which can be colored using the five non-toxic markers provided. The cushion is made of cotton (60%) and polyester (40%), and is filled with a polyester filling.

&&In the absence of a clear definition of “toy” in the Customs Tariff, the ordinary meaning of the term and established jurisprudence must prevail.&&&&The Canadian International Trade Tribunal (the Tribunal) has consistently interpreted the term “toy” broadly to encompass a wide range of articles that provide amusement or play value in accordance with the Explanatory Notes to Chapter 95, as well as Explanatory Notes to heading 95.03. In its previous decisions, the Tribunal ruled that the factors of fun and play value may be determined by examining the current and intended use of the goods.&&&&The design of the goods and how they are marketed, packaged and advertised may be considered as determinative factors. With respect to intended uses, the Tribunal had previously found that the term “designed for” relates to a deliberate intention of the manufacturer of the goods as to the nature of its ultimate use and function. The Tribunal has also established that amusement, fun and play value alone do not make an object a toy for the purpose of tariff classification. For the “Color Me Pillow” item, the fact that the markers are provided with the cushion to allow a user to add colour to the cushion does not make the cushion a toy.&&&&In view of the foregoing and based on General Interpretative Rule 3 (b), the cushion gives this article its essential character and, therefore, is to be classified under heading 94.04 as an article of bedding.&&