Games and sports equipment

Seasonal items and fancy dressEntertainment items that tie in to specific times of year, such as Christmas, Easter, Halloween, birthdays or carnivals are covered under heading code 9505. If your goods are specifically and clearly intended for seasonal use - for example figures that will only be used in a nativity set - they should be classified under this heading code. Many of these items will be made from non-durable materials.Following is some general guidance for the type of items that are and are not included in heading code 9505.

Christmas items such as Christmas crackers, Christmas stockings and sacks, Christmas cake decorations, and soft stuffed toys and ornaments representing Father Christmas in human form are included in the heading code.However, Christmas cracker gifts imported separately from the cracker are not included. These are classified by their description or basic material. Other Christmas items not included in the heading code are natural Christmas trees (which are classified under Chapter 6), statues or items for decorating places of worship, Christmas candles or Christmas tree candles (heading code 3406) and toys representing non-humans dressed as Father Christmas (heading code 9503).

Easter items such as banners or bunting with words such as "Happy Easter" printed on them are included in the heading code. As above, statues and decorative items intended for places of worship are excluded.Halloween items such as decorations of vampires, witches, ghosts, skeletons and door plaques that re-create screams are included in the heading code, but dolls representing witches, skeletons or wizards are excluded (heading code 9502). Fancy dress garments made from textiles are also excluded (classified under Chapter 61 or 62).

Birthday items such as cake decorations, badges displaying birthday ages, banners or buntings with birthday-related messages printed on them are included.Carnival items such as paper streamers, ticker tape or confetti are included, but fancy dress garments made from textiles are excluded (classified under Chapter 61 or 62).Tricks and novelty joke items are included. These may include items such as masks, wigs or false body parts, sneezing powder, buzzers, Japanese flowers, surprise sweets, itching powder and rubber pencils.