Fest-, Karnevals-/Faschings- oder andere Unterhaltungsartikel, einschließlich Zauber- und Scherzartikel

Festive, carnival or other entertainment articles, including conjuring tricks and novelty jokes In addition to the HS Explanatory Note to heading 9505 , (A), products to be classified as festive articles must be of a decorative value (design and ornament) and exclusively designed, manufactured and recognised as festive articles. These products are used during a specific day or period during the year. These products are, according to their construction and design (imprints, ornaments, symbols or inscriptions), intended to be used for a specific festivity. A ‘festivity’ is a specific day or period during the year, set aside by a community, with characteristic symbols and associated customs. Some of these festivals began in antiquity with the ritual observance of specific religious events; others are accorded wide celebration and are important in national life. Examples of such events are Christmas, Easter, Halloween, St. Valentine, birthdays and weddings. The following products are also considered to be festive articles: Articles with utilitarian functions are excluded, even if they have the design or ornamentation appropriate to a specific festivity. This heading does not include: (a) toys, including stuffed animals and games; (b) permanent magnets with decoration (so-called ‘fridge magnets’); (c) photo frames; (d) artificial Easter eggs used for packing purposes; (e) statues of angels; (f) miniature shaped decorations (for example, in the form of a handbag or a bell) used as packaging for chocolate or candies; (g) containers and boxes (for example, in the form of a Christmas tree or Father Christmas); (h) candle light holders with festive decorations; (ij) ceramic articles having festive designs and utilitarian functions; (k) tablecloths, table covers and serviettes having festive decorations; (l) clothes and costumes. ►M20 This heading also includes transparent balloons made of plastics combined/decorated with battery operated LED garlands. After filling the balloon with air, the end is tightened in a knot. Additional decorative elements can be added inside (such as feathers, confetti, etc.) or attached on the outside, for example, ribbons. The balloons can be equipped with a handle, which is attached to the base of the balloon, to hold them in the hand or a string linked to a weight to use them as a room decoration. They are made of more resistant material than simple balloons and are thus suitable for repetitive use. The balloons serve as entertainment articles or as decorative items in a room for various occasions such as weddings, birthdays, public or private events. ◄ ►M51 Simple balloons, whether or not with LED lights lasting for a short period, for example 24 hours, and whether or not with an inscription identifying an occasion, for example, ‘Merry Christmas’, ‘Happy Birthday’, are excluded from this heading (classification as ‘other toys’ under heading 9503 ), see also Commission Regulation (EC) No 442/2000 (4) and the judgment of the Court of Justice of the European Union in Case C-14/05. ◄