‘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.

Simple balloons with LED lasting for a short period, for example 24 hours, with an inscription identifying an occasion, for example, “Merry Christmas” remain classified under this heading. However, simple balloons with LED lasting for a short period but without an inscription are excluded (classification as “other toys” under heading 9503).’