According to the information provided by the applicant and the present sample, these are toys in the form of 50 white and blue, slightly shimmering latex balloons. The products, lying flat, measuring approx. 10 x 4 cm, provide playful entertainment for children and adults. The goods are together as so-called "XXL Oktoberfest decoration" with a banner, confetti, decorative fans, a pennant chain and photo accessories (see DEBTI-23143 / 21-1, DEBTI-23143 / 21-2 and DEBTI-23143/21 -4 to DEBTI-23143 / 21-9) packed in a polybag. Classification as a set of goods within the meaning of AV 3 b) is out of the question due to the lack of common needs. In terms of customs tariff law, it is "toys other than those covered by subheadings 9503 0010 to 9503 0095, not handcrafted from wood".
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[1][1]. DEBTI23143/21-3#753769