...With Improved Special Effects

[kamidon]

We had an argument today when someone played this card onto an item in the middle of combat. One side argued that items cannot be played/equipped in combat, the other side claimed that since it has no cost it is not an item...

I couldn't find an explicit definition of what makes a card an item or not. There are some treasure cards that are obviously not items (sidekicks form Super as an example), but this one resulted in disagreement.