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

In your application for an advance ruling, you suggested tariff classification number 9505.10.00.90. This Tariff Item number is correct. Heading 95.05 provides for festive, carnival or other entertainment articles. Explanatory Note (A)(2) states that the heading covers "articles traditionally used at Christmas festivities, e.g., artificial Christmas trees ...". These articles are stylized...

Source: advance_ruling (8000000509)

Section 11 of the Customs Tariff states that in interpreting the headings and subheadings, regard shall be had to the World Customs Organization's (WCO) Compendium of Classification Opinions and Explanatory Notes to the Harmonized Commodity Description and Coding System (HS). General Interpretative Rule 1 (GIR 1) directs that titles of Sections, Chapters and sub-Chapters are provided for ease...

Source: advance_ruling (8000000516)

Heading 95.05 provides for, among other things, festive articles. Explanatory Note (A) (1) to this heading states in part; "festive decorations used to decorate rooms, tables, etc. (such as garlands, lanterns, etc.)." This candle looking decoration is a festive decoration that is designed for use in the Halloween season and not year round. Its utilitarian function does not predominate over its...

Source: advance_ruling (C-2015-001094)

Heading 95.05 provides for, among other things, festive articles. Explanatory Note (A) (1) to this Heading includes in part; "festive decorations used to decorate rooms, tables, etc. (such as garlands, lanterns, etc.)." The Halloween glass jar is a festive decoration that is designed for use at Halloween and not year round. It does not emit enough light to use in a utilitarian manner such as...

Source: advance_ruling (C-2015-001418)

" While penguins can hardly be seen as animals associated with Christmas, the Santa Claus hat and holly berries are strong Christmas symbols. Accordingly, the product can be seen as an article traditionally used at Christmas festivities. The Explanatory Notes to heading 95.05 also states that the heading covers "Festive, carnival or other entertainment articles, which in view of their intended...

Source: advance_ruling (8000003254)

" Explanatory Notes (A) (2) to heading 95.05 specifies that it includes articles traditionally used at Christmas festivities. Reindeers are associated with the Christmas festivities. Nonetheless, as per the Explanatory Notes to heading 95.05, articles that contain a festive design, decoration, emblem or motif and have a utilitarian function are to be excluded from that heading. Therefore, even...

Source: advance_ruling (8000003486)

Heading 95.05 provides for, among other things, festive articles. Explanatory Note (A) (1) to this Heading includes "festive decorations used to decorate rooms, tables, etc. (such as garlands, lanterns, etc.)." The Halloween lantern is a festive decoration that is designed for use at Halloween and not year round. It does not emit enough light to use in a utilitarian manner such as the lighting...

Source: advance_ruling (C-2015-001419)

This product is in the shape of a Yule goat, which is a traditional Scandinavian Christmas ornament. It is marketed as a holiday decoration and falls within the scope of heading No. 95.05 which, according to Explanatory Note A (2) covers articles traditionally used at Christmas.

Source: advance_ruling (C-2015-008695)

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...

Source: eu_cn_en (EUR-Lex 02019XC0329(02)-20250113)

[26]Note 1(1) to Chapter 94 provides that Chapter 94 does not cover decorations other than electric garlands, whereas note 1(t) to Chapter 95 provides that Chapter 95 does not cover electric garlands ofall kinds. However, the explanatory notes to heading 95.05 state that this heading covers festive decorations such as garlands. It appears, therefore, that only“electric garlands”are excluded...

Source: citt_decision (AP-2022-008)