HEADING 95.05 - FESTIVE CARNIVAL OR OTHER ENTERTAINMENT ARTICLES INCLUDING CONJURING TRICKS AND NOVELTY JOKES.

135 COMMODITIES

9505.10 - Articles for Christmas festivities

9505.90 - Other

This heading covers :

(A) Festive carnival or other entertainment articles which in view of their intended use are generally made of non-durable material. They include :

(1) Decorations such as festoons garlands Chinese lanterns etc. as well as various decorative articles made of paper metal foil glass fibre etc. for Christmas trees (e.g. tinsel stars icicles) artificial snow coloured balls bells lanterns etc. Cake and other decorations (e.g. animals flags) which are traditionally associated with a particular festival are also classified here.

(2) Articles traditionally used at Christmas festivities e.g. artificial Christmas trees (these are sometimes of the folding type) nativity scenes Christmas crackers Christmas stockings imitation yule logs.

(3) Articles of fancy dress e.g. masks false ears and noses wigs false beards and moustaches (not being articles of postiche - heading 67.04) and paper hats. However the heading excludes fancy dress of textile materials of CHAPTER61 or 62.

(4) Throw-balls of paper or cotton-wool paper streamers (carnival tape) cardboard trumpets " blow-outs " confetti carnival umbrellas etc. The heading excludes statuettes statues and the like of a kind used for decorating places of worship.

(B) Conjuring tricks and novelty jokes e.g. packs of cards tables screens and containers specially designed for the performance of conjuring tricks; novelty jokes such as sneezing powder surprise sweets water-jet button-holes and " Japanese flowers ".

This heading also excludes :

(a)Natural Christmas trees (CHAPTER6).

(b)Christmas candles and Christmas tree candles (heading 34.06).

(c)Packagings of plastics or of paper used during festivals (classified according to constituent material for example CHAPTER39 or 48).

(d)Christmas tree stands (classified according to constituent material).

(e)Textile flags or bunting of heading 63.07.

(f)Electric garlands of all kinds (heading 94.05).

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