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Official Journal EN
of the European Union L series
2024/3133 16.12.2024
COMMISSION IMPLEMENTING REGULATION (EU) 2024/3133
of 9 December 2024
concerning the classification of certain goods in the Combined Nomenclature
THE EUROPEAN COMMISSION,
Having regard to the Treaty on the Functioning of the European Union,
Having regard to Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013laying
down the Union Customs Code(1), and in particular Article 57(4) and Article 58(2) thereof,
Whereas:
(1) In order to ensure uniform application of the Combined Nomenclature annexed to Council Regulation (EEC)
No 2658/87(2), it is necessary to adopt measures concerning the classification of the goods referred to in the Annex
to this Regulation.
(2) Regulation (EEC) No 2658/87 has laid down the general rules for the interpretation of the Combined Nomenclature.
Those rules apply also to any other nomenclature which is wholly or partly based on it or which adds any additional
subdivision to it and which is established by specific provisions of the Union, with a view to the application of tariff
and other measures relating to trade in goods.
(3) Pursuant to those general rules, the goods described in column (1) of the table set out in the Annex should be
classified under the CN code indicated in column (2), by virtue of the reasons set out in column (3) of that table.
(4) It is appropriate to provide that binding tariff information issued in respect of the goods concerned by this
Regulation which does not conform to this Regulation may, for a certain period, continue to be invoked by the
holder in accordance with Article 34(9) of Regulation (EU) No 952/2013. That period should be set at three months.
(5) The measures provided for in this Regulation are in accordance with the opinion of the Customs Code Committee,
HAS ADOPTED THIS REGULATION:
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.
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.
(1) OJ L 269, 10.10.2013, p. 1, ELI: http://data.europa.eu/eli/reg/2013/952/oj.
(2) Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff
(OJ L 256, 7.9.1987, p. 1, ELI: http://data.europa.eu/eli/reg/1987/2658/oj).
ELI: http://data.europa.eu/eli/reg_impl/2024/3133/oj 1/4EN
OJ L, 16.12.2024
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.
This Regulation shall be binding in its entirety and directly applicable in all Member States.
Done at Brussels, 9 December 2024.
For the Commission,
On behalf of the President,
Gerassimos THOMAS
Director-General
Directorate-General for Taxation and Customs Union
2/4 ELI: http://data.europa.eu/eli/reg_impl/2024/3133/ojEN
OJ L, 16.12.2024
ANNEX
Classification
Description of the goods Reasons
(CN-code)
(1) (2) (3)
A rectangular article, measuring approxi 6307 90 98 Classification is determined by general rules 1 and 6 for
mately 185 cm × 132 cm, made up of a thick, the interpretation of the Combined Nomenclature
densely woven, single coloured textile fabric of (GIR), Note 7 (f) to Section XI and by the wording of
man-made fibres (100 % polyester) having the CN codes 6307, 6307 90and 6307 90 98.
shape of a shell (which is designed to be filled)
for a rectangular giant cushion (so-called bean Once the article is filled, due to its objective character
bag). istics, it is similar to cushions. It is designed like a giant
rectangular cushion and not as a seat of heading 9401
The article has wide hemmed edges along its due to its instability (which makes it yield to the body
sides. Four metal eyelets are attached to the weight and collapse when a user is leaning into it).
four corners of the hemmed edges and another Therefore, the filled article would be classified under
two metal eyelets are attached each to one of CN code 9404 90 90as articles of bedding and similar
the two longer hemmed sides (approximately furnishing (for example, cushions, pouffes and pillows)
one quarter of the length of the side measured by the application of GIR 1 and 6. However, classifica
from the corner). tion of the unfilled, unfinished article under heading
9404 as articles of bedding and similar furnishing is
The article has a zip opening to allow for fill excluded, because the article does not have the essen
ing. tial character of a complete article of heading 9404
within the meaning of GIR 2 (a). It is not yet stuffed
Two adjustable straps made of the same textile
or internally fitted with any material.
fabric as the main article and having a snap
hook attached to each side are presented to Given that the article is a shell for a giant cushion,
gether with the article. The straps are designed classification under heading 6302 as bed linen is ex
to be fixed to the metal eyelets by means of cluded, because the article does not have the objective
their snap hooks, in order to raise part of the characteristics and properties of bed linen of heading
cushion. 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).
(See image of a filled shell) (*) 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.
ELI: http://data.europa.eu/eli/reg_impl/2024/3133/oj 3/4EN
OJ L, 16.12.2024
Image of a filled shell
(*) The image is purely for information.
4/4 ELI: http://data.europa.eu/eli/reg_impl/2024/3133/oj