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DECORATIVE GOODS / 6 BTBs

Four tariff outcomes for Christmas, toy and decorative articles

Six records spread across four GTIPs despite similar seasonal marketing, driven by material, figure, lighting and exclusive Christmas use.

PUBLICATION DATE28.08.2026
SOURCEMinistry of Trade
RECORDS REVIEWED6
PUBLISHED GTIP4420.19.00.00.00 · 9503.00.21.00.00 · 9505.10.90.00.00 · 4823.90.85.10.19
01

Expert assessment

The nutcracker was treated as a wooden ornamental article; two LED dolls as toys; two unmistakably Christmas-specific illuminated articles under 95.05; and the illuminated paper star as a paper article. Seasonal marketing alone is insufficient for 95.05.

02

Precedent warning

Exclusive festive use, material-based essential character, toy character and whether lighting is primary or secondary must each be evidenced.

BTB / 28.08.2026

BTB records reviewed

  • TR340000260168
  • TR340000260156
  • TR340000260166
  • TR340000260165
  • TR340000260157
  • TR340000260167
OFFICIAL REGISTER / VISUAL EVIDENCE

Product and record images from the official BTB register

Four tariff outcomes for Christmas, toy and decorative articles — product and record images from the official btb register
SOURCE · 28.08.2026 · 01
Four tariff outcomes for Christmas, toy and decorative articles — product and record images from the official btb register
SOURCE · 28.08.2026 · 02
Four tariff outcomes for Christmas, toy and decorative articles — product and record images from the official btb register
SOURCE · 28.08.2026 · 03
Four tariff outcomes for Christmas, toy and decorative articles — product and record images from the official btb register
SOURCE · 28.08.2026 · 04