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 51/2009 of 15 January 2009 concerning the classification of certain goods in the Combined Nomenclature
Commission Regulation (EC) No 51/2009 of 15 January 2009 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
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 three months under Article 12(6) of Regulation (EEC) No 2913/92.
Article 3
This Regulation shall enter into force on the twentieth day following that of 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) Quilted rectangular article, measuring approx. 260 cm × 240 cm, consisting of three layers, the two outer layers are made of woven cotton fabric, the middle layer is synthetic wadding which constitutes the internal fitting. The upper layer has a sewn-on border, approx. 30 cm wide, of a contrasting colour. The layers are held together by decorative stitching. (bedspread) (See photograph No 645) ( *1 ) 9404 90 90 Classification is determined by General Rules 1 and 6 for the interpretation of the Combined Nomenclature, Note 1(s) to Section XI and the wording of CN codes 9404 , 9404 90 and 9404 90 90 . Articles of bedding and similar furnishing which are internally fitted with any material are to be classified in heading 9404 . See also the Harmonised System (HS) Explanatory Notes to heading 9404 paragraph (B) and subparagraph (B)(2), which explicitly mention quilts and bedspreads. Classification in heading 6304 is ruled out because Section XI does not cover bedding articles of Chapter 94 (see Note 1(s) to Section XI). Moreover, heading 6304 excludes furnishing articles of heading 9404 such as bedspreads (see also the HS Explanatory Notes to heading 6304 , second paragraph). Accordingly the article is to be classified under CN Code 9404 90 90 . ( *1 ) The photograph is purely for information.
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