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 Implementing Regulation (EU) 2022/1523 of 8 September 2022 concerning the classification of certain goods in the Combined Nomenclature
Commission Implementing Regulation (EU) 2022/1523 of 8 September 2022 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 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
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) A rectangular made-up textile article made of 100 % man-made fibres, also known as an ‘electric under-blanket’), with rounded corners, measuring approximately 150x80 cm, consisting of two layers of nonwovens of heading 5603 . A sewn-on band of knitted fabric surrounds the edge of the whole article. It may have elastic strips for fixation to the mattress. The article is neither stuffed nor internally fitted. It is equipped with an integrated electric heating unit with a detachable 220-240 V power supply and a switch for adjusting different heat settings. The article is designed to be placed between a mattress and a sheet to warm up a bed. It does not cover the part of the mattress where a person’s head is intended to lie. According to the instruction manual, it is suitable for laundering, after being detached from the power supply. (See image) ( *1 ) 6307 90 98 Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature, note 7(f) to Section XI, note 1 to Chapter 63 and the wording of CN codes 6307 , 6307 90 and 6307 90 98 . The made-up textile article cannot be classified in Chapter 85 as electrical machinery and equipment, because that Chapter does not cover electrically warmed blankets, bed pads, foot-muffs or the like (note 1(a) to Chapter 85). Classification under CN code 6301 10 00 as an electric blanket is excluded, because the article does not have the typical objective characteristics of a blanket of heading 6301 , such as being suitable to be wrapped around or to cover the body of a person to provide warmth. Classification under heading 6302 as bedlinen is excluded, because the article does not have the characteristics of bedlinen (for example, a sheet or a mattress cover), which is to protect the mattress, eiderdown or pillow from the person lying in the bed. Although the article is designed to be placed on the mattress, it does not protect the part where a person’s head is intended to lie. Its only function is to warm up the bed and thereby make it comfortable for the person using the bed. Classification under heading 6304 as a furnishing article is excluded, because the article does not have the characteristics of a furnishing article of heading 6304 , such as being visible to any observer of a room. The article when used as intended is not visible in the spatial environment, as it is covered by a bed sheet. Given the general appearance of the article and the material of the two outer layers the article is made of (nonwovens of man-made fibres of heading 5603 ), and given that the article cannot be classified in any more specific heading than heading 6307 , it is therefore to be classified under CN code 6307 90 98 as other made-up article of textile fabrics. ( *1 ) The image is purely for information.
Other acts of the same type
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