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Fairground amusements, travelling circuses, travelling menageries and travelling theatres fall in this heading provided they comprise all the essential units required for their normal operation. The heading also includes items of auxiliary equipment provided they are presented with, and as components of, these various amusements, notwithstanding that when presented separately such items (e.g., tents, animals, musical instruments, power plants, motors, lighting fittings, seats, and arms and ammunition) would fall in other headings of the Nomenclature.
Subject to the provisions of Note 1 to this Chapter, articles which are identifiable as designed solely or principally for use as parts and accessories of such amusements (e.g., boats for swings and water-chutes), remain classified here when presented separately.
Fairground amusements falling in this heading include :(1) Roundabouts of all kinds. (2) "Dodge'em" car installations. (3) Water-chutes. (4) Scenic railways and slides. (5) Swinging boats. (6) Shooting galleries and coconut shies. (7) Mazes. (8) Freak shows. (9) Lotteries (e.g., wheels of fortune). The heading excludes : (a) Travelling stalls for the sale of goods (confectionery and other products, etc.), for advertising or for educational or similar exhibitions. (b) Tractors and other transport vehicles, including trailers, other than those specially designed for and forming part of fairground amusements (e.g., ring-stand trailers). (c) Amusement machines operated by coins, banknotes (paper currency), discs or other similar articles. (heading 95.04). (d) Goods for distribution as prizes.
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