Article 1
Open ↗The goods described in column (1) of the table 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) 2024/966 of 21 March 2024 concerning the classification of certain goods in the Combined Nomenclature, amending Regulation (EC) No 1966/94 and repealing Regulation (EC) No 3176/94
Commission Implementing Regulation (EU) 2024/966 of 21 March 2024 concerning the classification of certain goods in the Combined Nomenclature, amending Regulation (EC) No 1966/94 and repealing Regulation (EC) No 3176/94
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 ↗In the table set out in the Annex of Regulation (EC) No 1966/94, the row for point 7 is deleted.
Article 4
Open ↗Regulation (EC) No 3176/94 is repealed.
Article 5
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) An article in the form of a shell/inlet of very densely woven, single coloured 100 % cotton fabric, measuring approximately 80 cm × 80 cm. The edges are reinforced with woven piping. There is an opening on one side measuring approximately 25 cm to allow for filling. The shell/inlet is designed to be filled after importation with, for example, feathers and/or down and the opening will be permanently closed, to become a pillow. (See images) ( *1 ) 6307 90 98 Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature (GIR) and by the wording of CN codes 6307 , 6307 90 and 6307 90 98 . Classification of the article under heading 9404 as articles of bedding and similar furnishing is excluded because the article does not have the essential character of a complete article of heading 9404 within the meaning of GIR 2 (a). It is not yet stuffed or internally fitted with any material. Classification of the article under heading 6302 as bedlinen is excluded, because the article does not have the objective characteristics and properties of bedlinen of heading 6302 which includes articles such as sheets, pillowcases, eiderdown cases and mattress covers. Such articles are designed to cover, for example, a pillow or eiderdown and can be easily removed from them at any time (see also the Harmonised System Explanatory Notes to heading 6302 , first paragraph, point (1)). The article does not have the same function or use as bedlinen of heading 6302 ; it is a product of a different nature, as it is to be filled and permanently closed after the filling. The densely woven fabric and the fact that the article is permanently closed ensures that the filling material cannot escape. The filling material cannot be easily removed once the article has been closed. Unlike a pillowcase, the article becomes a part of the pillow. Moreover, the article is not in direct contact with the user, as it will be covered with a pillowcase (the bedlinen itself) before the consumer can use it. Given that the article cannot be classified in a heading that is more specific 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 images are purely for information.
Other acts of the same type
Commission Implementing Regulation (EU) 2025/847 of 6 May 2025 laying down rules for the application of Regulation (EU) No 910/2014 of the European Parliament and of the Council as regards reactions to security breaches of European Digital Identity WalletsCommission Implementing Regulation (EU) 2025/848 of 6 May 2025 laying down rules for the application of Regulation (EU) No 910/2014 of the European Parliament and of the Council as regards the registration of wallet-relying partiesCommission Implementing Regulation (EU) 2025/849 of 6 May 2025 laying down rules for the application of Regulation (EU) No 910/2014 of the European Parliament and of the Council as regards the submission of information to the Commission and to the Cooperation Group for the list of certified European Digital Identity WalletsCommission Delegated Regulation (EU) 2025/1268 of 6 May 2025 amending Delegated Regulations (EU) 2016/1237 and (EU) 2020/760 as a consequence of the establishment of the Electronic system for Agricultural Non-customs formalities (ELAN)Commission Delegated Regulation (EU) 2025/1269 of 6 May 2025 laying down rules supplementing Regulation (EU) No 1308/2013 of the European Parliament and of the Council with regard to the electronic system for agricultural non-customs formalities (ELAN) to monitor and manage trade and market in agricultural productsCommission Implementing Regulation (EU) 2025/1271 of 6 May 2025 amending Implementing Regulations (EU) 2016/1239, (EU) 2020/761, (EU) 2020/1988 and (EU) 2023/2834 as a consequence of the establishment of the Electronic system for Agricultural Non-customs formalities (ELAN), and amending Implementing Regulation (EU) 2020/1988 as regards two new tariff quota numbers for imports of rice from BangladeshCommission Implementing Regulation (EU) 2025/1272 of 6 May 2025 laying down rules for the application of Regulation (EU) No 1308/2013 of the European Parliament and of the Council with regard to the electronic system for agricultural non-customs formalities (ELAN)Commission Implementing Regulation (EU) 2025/808 of 5 May 2025 amending Implementing Regulation (EU) 2015/408 as regards the deletion of gamma-cyhalothrin, ipconazole and oxamyl from the list of active substances to be considered as candidates for substitutionCommission Implementing Regulation (EU) 2025/831 of 5 May 2025 granting a Union authorisation for the biocidal product family AWPF Calcium Hypochlorite BPF in accordance with Regulation (EU) No 528/2012 of the European Parliament and of the CouncilCommission Implementing Regulation (EU) 2025/833 of 5 May 2025 renewing the approval of the active substance lenacil in accordance with Regulation (EC) No 1107/2009 of the European Parliament and of the Council, and amending Commission Implementing Regulations (EU) No 540/2011 and (EU) 2015/408Commission Implementing Regulation (EU) 2025/834 of 5 May 2025 granting a Union authorisation for the single biocidal product Chlorine in accordance with Regulation (EU) No 528/2012 of the European Parliament and of the CouncilCommission Implementing Regulation (EU) 2025/835 of 5 May 2025 imposing a definitive countervailing duty on imports of biodiesel originating in Argentina following an expiry review pursuant to Article 18 of Regulation (EU) 2016/1037 of the European Parliament and of the Council
Source: EUR-Lex (Publications Office of the EU), © European Union, reuse permitted under Commission Decision 2011/833/EU.
What to look at next
Browse all EU Legal ActsEvery instrument by type and year, full text free to read section by sectionEuropean Union legislationEU Legal Acts by type and yearGrouped by instrument type and year of enactment, so you can find others of the same kindBrowse by type and yearEuropean Union: what this database coversWhich datasets are here, which official source they come from, and how current they areEuropean Union overview