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) Festive decorations used to decorate rooms, tables, etc. (such as garlands, lanterns, etc.); decorative articles for Christmas trees (tinsel, coloured balls, animals and other figures, etc); cake decorations which are traditionally associated with a particular festival (e.g., animals, flags). (2) Articles traditionally used at Christmas festivities, e.g., artificial Christmas trees, nativity scenes, nativity figures and animals, angels, Christmas crackers, Christmas stockings, imitation yule logs, Father Christmases. (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 Chapter 61 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.
The heading also excludes articles that contain a festive design, decoration, emblem or motif and have a utilitarian function, e.g., tableware, kitchenware, toilet articles, carpets and other textile floor coverings, apparel, bed linen, table linen, toilet linen, kitchen linen. (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 (Chapter 6). (b)Candles (heading 34.06). (c) Packagings of plastics or of paper, used during festivals (classified according to constituent material, for example, Chapter 39 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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