Tariff Concession Order 0942060 treats “sets, water bomb” (balloons plus a hand‑held pump) classified at 9503.00.70 as goods covered by Item 50 of Schedule 4 to the Customs Tariff Act 1995, effective 28 October 2009. It is made under s.269P of the Customs Act 1901 and can be revoked under ss.269SC or 269SD. Importers of these sets receive the Schedule 4 concession (lower or zero customs duty) but must correctly classify and document imports; Customs has administrative discretion over application and revocation.