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) 2024/3133 of 9 December 2024 concerning the classification of certain goods in the Combined Nomenclature
Commission Implementing Regulation (EU) 2024/3133 of 9 December 2024 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 article, measuring approximately 185 cm × 132 cm, made up of a thick, densely woven, single coloured textile fabric of man-made fibres (100 % polyester) having the shape of a shell (which is designed to be filled) for a rectangular giant cushion (so-called beanbag). The article has wide hemmed edges along its sides. Four metal eyelets are attached to the four corners of the hemmed edges and another two metal eyelets are attached each to one of the two longer hemmed sides (approximately one quarter of the length of the side measured from the corner). The article has a zip opening to allow for filling. Two adjustable straps made of the same textile fabric as the main article and having a snap hook attached to each side are presented together with the article. The straps are designed to be fixed to the metal eyelets by means of their snap hooks, in order to raise part of the cushion. (See image of a filled shell) (*) 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 . Once the article is filled, due to its objective characteristics, it is similar to cushions. It is designed like a giant rectangular cushion and not as a seat of heading 9401 due to its instability (which makes it yield to the body weight and collapse when a user is leaning into it). Therefore, the filled article would be classified under CN code 9404 90 90 as articles of bedding and similar furnishing (for example, cushions, pouffes and pillows) by the application of GIR 1 and 6. However, classification of the unfilled, unfinished 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. Given that the article is a shell for a giant cushion, classification under heading 6302 as bed linen is excluded, because the article does not have the objective characteristics and properties of bed linen of heading 6302 . It is not covering a pillow or cushion like bed linen is. (See Commission Implementing Regulation (EU) 2024/966 (OJ L, 2024/966, 27.3.2024, ELI: http://data.europa.eu/eli/reg_impl/2024/966/oj). 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. Image of a filled shell (*) The image is purely for information.
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