Article 1
The goods described in column 1 of the table set out in the Annex shall be classified within the Combined Nomenclature under the CN code indicated in column 2 of that table.
Commission Regulation (EC) No 338/2006 of 24 February 2006 concerning the classification of certain goods in the Combined Nomenclature
Commission Regulation (EC) No 338/2006 of 24 February 2006 concerning the classification of certain goods in the Combined Nomenclature
Data as of 2026-07-04 · Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗
Article 2
Subject to the measures in force in the Community relating to double checking systems and to prior and retrospective Community surveillance of textile products on importation into the Community, binding tariff information issued by the customs authorities of Member States which is not in accordance with this Regulation, can continue to be invoked for a period of 60 days, under Article 12(6) of Regulation (EEC) No 2913/92.
Article 3
This Regulation shall enter into force on the 20th day following its publication in the Official Journal of the European Union .
Supplementary provisions
ANNEXSupplementary provisions
ANNEX Description of the goods Classification CN code Reasons (1) (2) (3) Made-up article of woven textile fabric (100 % cotton), unbleached, rectangular, measuring approximately 180 × 90 cm, with hemmed edges across the width and selvedges along the length. (bed linen) (See photograph No 638) ( *1 ) 6302 31 00 Classification is determined by the provisions of General Rules 1 and 6 for the interpretation of the Combined Nomenclature, note 7(c) to Section XI, note 1 to Chapter 63 and the wording of CN codes 6302 and 6302 31 00 . The article is ‘made-up’ within the meaning of note 7(c) to Section XI because two of its edges are hemmed. Considering the features of the article, being suitable for laundering, the measurements and the material it is made of, this article possesses the characteristics of bed linen, because it protects the mattress from normal wear, when fixed across its width. Therefore, the article is considered to be bed linen within the meaning of CN code 6302 31 00 . See also the HS Explanatory Notes to Heading 6302 , first paragraph and (1). ( *1 ) The photograph is purely for information.
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Source: EUR-Lex (Publications Office of the EU), © European Union, reuse permitted under Commission Decision 2011/833/EU.
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