95.05 Festive, carnival or other entertainment articles, including conjuring tricks and novelty jokes.

(A) Festive articles, associated with a festival or festive period and not normally used outside that festival or festive period. However, articles associated generally with a season rather than with a specific festival or festive period are not included. Festive articles include :

(1) Festive decorations used to decorate rooms, tables, outdoor spaces, etc. (such as garlands, lanterns, etc.); cake decorations which are traditionally associated with a particular festival (e.g., animals, flags).

(2) Decorative articles for Christmas trees (tinsel, coloured balls, animals and other figures, etc.); decorative articles mainly used during Christmas celebrations, such as figurines or hanging items with Christmas-related symbols (e.g., figurines holding a candy cane or wearing clothes or accessories which have the colours, design and shape resembling those of Father Christmas, etc.); other 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 Christmas.

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

(1) 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.

(2) Throw-balls of paper or cotton-wool, paper streamers (carnival tape), cardboard trumpets, "blow-outs", confetti, carnival umbrellas, etc.".

(C) 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 and water-jet button-holes.

(a) Statuettes, statues and the like of a kind used for decorating places of worship.

(b) 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.

(c) Natural Christmas trees (Chapter 6).

(d) Candles (heading 34.06).

(e) Packagings of plastics or of paper, used during festivals (classified according to constituent material, for example, Chapter 39 or 48).

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

(g) Textile flags or bunting of heading 63.07.

(h) Carnival and festive design headgear made of durable material having a utilitarian function (Chapter 65).

(ij) Lighting string of all kinds (heading 94.05).

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