Article 1
Open ↗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.
Source
Commission Implementing Regulation (EU) 2021/1370 of 6 August 2021 concerning the classification of certain goods in the Combined Nomenclature
Commission Implementing Regulation (EU) 2021/1370 of 6 August 2021 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
Open ↗Binding tariff information which does not conform to this Regulation may continue to be invoked in accordance with Article 34(9) of Regulation (EU) No 952/2013 for a period of three months from the date of entry into force of this Regulation.
Article 3
Open ↗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
Open ↗ANNEX Description of the goods Classification (CN-code) Reasons (1) (2) (3) A flat rectangular article (measuring approximately 2,50 m × 2,50 m) made of a lightweight woven textile fabric (100 % polyester fibres) coated on one side with plastics (PVC) that cannot be seen with the naked eye, with zippers sewn to the edges of three of its sides to connect it to a tent. Based on the information on the packaging, the article is presented as a side wall for a tent. It is imported on its own (without roof, other walls and without a supporting structure). 6307 90 98 Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature (GIR), note 7(f) to Section XI and by the wording of CN codes 6307 , 6307 90 and 6307 90 98 . Classification of the article as a tarpaulin under CN code 6306 12 00 is excluded, because tarpaulins are generally made of a heavy fabric and are used to protect goods against bad weather (see also the Harmonized System Explanatory Note (HSEN) to heading 6306 (1)). The zippers sewn to the article and the lightweight material indicate that the article is not suitable/intended to be used as a tarpaulin of CN code 6306 12 00 . Furthermore, the article cannot be classified as a tent under CN code 6306 22 00 because due to its objective characteristics, the article does not have the essential character of a complete article (tent) within the meaning of GIR 2(a). It is not evident either from its objective characteristics whether the article is to be used as part of a tent, a gazebo or another product. Heading 6307 applies to other made-up articles of any textile fabric, provided they are not included in other headings of Section XI. It also covers made-up flat protective sheets other than tarpaulins and ground sheets of heading 6306 (see also the HSEN to heading 6307 , first paragraph and second paragraph, (8)). The article is therefore to be classified under CN code 6307 90 98 as other made-up article.
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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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