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Open ↗Regulation (EC) No 3176/94 is repealed.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) 2025/902 of 12 May 2025 amending Annex I to Implementing Regulation (EU) 2023/594 laying down special disease control measures for African swine feverCommission Implementing Regulation (EU) 2025/905 of 12 May 2025 amending Regulation (EC) No 794/2004 as regards an internal review mechanism to follow up on the findings of the Aarhus Convention Compliance Committee in case ACCC/C/2015/128 and other procedural updatesCommission Implementing Regulation (EU) 2025/863 of 8 May 2025 laying down technical information for the calculation of technical provisions and basic own funds for reporting with reference dates from 31 March 2025 until 29 June 2025 in accordance with Directive 2009/138/EC of the European Parliament and of the Council on the taking-up and pursuit of the business of Insurance and ReinsuranceCommission Implementing Regulation (EU) 2025/854 of 7 May 2025 concerning a coordinated multiannual control programme of the Union for 2026, 2027 and 2028 to ensure compliance with maximum residue levels of pesticides and to assess the consumer exposure to pesticide residues in and on food of plant and animal origin and repealing Implementing Regulation (EU) 2024/989Commission Implementing Regulation (EU) 2025/881 of 7 May 2025 amending Implementing Regulations (EU) 2019/1085 and (EU) No 540/2011 as regards the conditions of approval of the active substance 1-methylcyclopropeneCommission Delegated Regulation (EU) 2025/884 of 7 May 2025 amending Delegated Regulation (EU) 2022/930 as regards fees relating to the supervision by the European Securities Markets Authority of consolidated tape providersRegulation (EU) 2025/914 of the European Parliament and of the Council of 7 May 2025 amending Regulation (EU) 2016/1011 as regards the scope of the rules for benchmarks, the use in the Union of benchmarks provided by an administrator located in a third country, and certain reporting requirements (Text with EEA relevance)Regulation (EU) 2025/925 of the European Parliament and of the Council of 7 May 2025 on a Border Regions’ instrument for development and growth (BRIDGEforEU)Regulation (EU) 2025/941 of the European Parliament and of the Council of 7 May 2025 on European Union labour market statistics on businesses, repealing Council Regulation (EC) No 530/1999 and Regulations (EC) No 450/2003 and (EC) No 453/2008 of the European Parliament and of the Council (Text with EEA relevance)Commission Delegated Regulation (EU) 2025/1768 of 7 May 2025 amending Delegated Regulation (EU) 2022/803 as regards rules of procedure for the exercise of the power to impose fines or periodic penalty payments by the European Securities Markets Authority with respect to consolidated tape providersCommission Implementing Regulation (EU) 2025/842 of 6 May 2025 correcting certain language versions of Implementing Regulation (EU) 2018/2066 on the monitoring and reporting of greenhouse gas emissions pursuant to Directive 2003/87/EC of the European Parliament and of the CouncilCommission Implementing Regulation (EU) 2025/846 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 cross-border identity matching of natural persons
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