Oxidation state of Cl is -1(always since it is a halogen unless and until it occurs in special forms)
On reactant side
Oxidation state of Hg is +1
Oxidation state of Sn is +4
On product side
Oxidation state of Hg is +2
Oxidation state of Sn is +2
Since oxidation number of Hg increased it is oxidised and since oxidation number of Sn is reduced it is reduced. This is a redox reaction since both oxidation and reduction occured.