# L_2022237EN.01000901.xml

| 14.9.2022 | EN | Official Journal of the European Union | L 237/9 |
| --- | --- | --- | --- |

14.9.2022

EN

Official Journal of the European Union

L 237/9

---

COMMISSION IMPLEMENTING REGULATION (EU) 2022/1524

of 8 September 2022

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 2013 laying 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. |
| --- | --- |

(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. |
| --- | --- |

(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. |
| --- | --- |

(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. |
| --- | --- |

(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, |
| --- | --- |

(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.

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, 8 September 2022.

For the Commission

Gerassimos THOMAS

Director-General

Directorate-General for Taxation and Customs Union

---

(1)  
  OJ L 269, 10.10.2013, p. 1.

1

(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).

2

---

ANNEX

| Description of the goods | Classification (CN-code) | Reasons |
| --- | --- | --- |
| (1) | (2) | (3) |
| An article (so-called picnic rug), measuring approximately 200 cm x 150 cm, made up of two layers of knitted textile fabrics (of synthetic fibres), one of which is laminated with a sheet of plastics on one side. The two layers of textile fabrics are joined by hemming the article along the four sides with a small woven textile band. The laminated layer protects against moisture and dirt from the ground, but is not waterproof.
  When rolled up, the article can be secured by means of an attached flap of knitted textile fabrics with a velcro type closing system and it can be carried by means of a handle (textile strap) attached to the flap.
  (See image) (*1) | 6306 90 00 | Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature, by Note 7(d) and (f) to Section XI and Note 2(a) to Chapter 59 of the Combined Nomenclature and by the wording of CN codes 6306 , and 6306 90 00 .
  Given the materials of the product (knitted fabrics of synthetic fibres of heading 6006 and knitted textile fabrics laminated with plastics of heading 5903 ) the article is a textile article of Section XI.
  Classification under heading 6301 as a blanket is excluded, because the article does not have the typical objective characteristics of a blanket, such as being suitable to wrap around or cover the body of a person to keep warm. The article merely protects a person sitting on it against moisture and dirt from the ground.
  Classification under heading 6304 as other furnishing articles is excluded, because the article is not designed for indoor use, but for use on the ground outside. See the Harmonized System Explanatory Note (HSEN) to heading 6304 , first paragraph.
  According to its objective characteristics (lightweight, laminated for protection, quick to unfold and to pack away and easy to transport), the article is designed for outdoor use to be taken to, for example, camping grounds, the beach, etc. and to be used there temporarily (see also the Combined Nomenclature Explanatory Notes to subheading 6306 90 00 ).
  The article is therefore to be classified under CN code 6306 90 00 as other camping articles. |

Description of the goods

Classification (CN-code)

Reasons

(1)

(2)

(3)

An article (so-called picnic rug), measuring approximately 200 cm x 150 cm, made up of two layers of knitted textile fabrics (of synthetic fibres), one of which is laminated with a sheet of plastics on one side. The two layers of textile fabrics are joined by hemming the article along the four sides with a small woven textile band. The laminated layer protects against moisture and dirt from the ground, but is not waterproof.

When rolled up, the article can be secured by means of an attached flap of knitted textile fabrics with a velcro type closing system and it can be carried by means of a handle (textile strap) attached to the flap.

(See image) (*1)

6306 90 00

Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature, by Note 7(d) and (f) to Section XI and Note 2(a) to Chapter 59 of the Combined Nomenclature and by the wording of CN codes 6306 , and 6306 90 00 .

Given the materials of the product (knitted fabrics of synthetic fibres of heading 6006 and knitted textile fabrics laminated with plastics of heading 5903 ) the article is a textile article of Section XI.

Classification under heading 6301 as a blanket is excluded, because the article does not have the typical objective characteristics of a blanket, such as being suitable to wrap around or cover the body of a person to keep warm. The article merely protects a person sitting on it against moisture and dirt from the ground.

Classification under heading 6304 as other furnishing articles is excluded, because the article is not designed for indoor use, but for use on the ground outside. See the Harmonized System Explanatory Note (HSEN) to heading 6304 , first paragraph.

According to its objective characteristics (lightweight, laminated for protection, quick to unfold and to pack away and easy to transport), the article is designed for outdoor use to be taken to, for example, camping grounds, the beach, etc. and to be used there temporarily (see also the Combined Nomenclature Explanatory Notes to subheading 6306 90 00 ).

The article is therefore to be classified under CN code 6306 90 00 as other camping articles.

Image 1

---

(*1)  The image is purely for information.

---