Commission Regulation (EC) No 338/2006 of  24 February 2006  concerning the classification of certain goods in the Combined Nomenclature
Date: 2006-02-24
Institutions: European Commission
Subjects: Combined Nomenclature, specification of tariff heading, textile product

25.2.2006

EN

Official Journal of the European Union

L 55/3

COMMISSION REGULATION (EC) No 338/2006

of 24 February 2006

concerning the classification of certain goods in the Combined Nomenclature

THE COMMISSION OF THE EUROPEAN COMMUNITIES,

Having regard to the Treaty
Community,

establishing the European

Having regard to Council Regulation (EEC) No 2658/87 of
23 July 1987 on the tariff and statistical nomenclature and
on the Common Customs Tariff (1), and in particular Article
9(1)(a) thereof,

surveillance of textile products on importation into the
Community, binding tariff
information issued by the
customs authorities of Member States in respect of the
classification of goods in the Combined Nomenclature
and which is not in accordance with this Regulation,
can continue to be invoked for a period of 60 days by
the holder, under Article 12(6) of Council Regulation
(EEC) No 2913/92 of 12 October 1992 establishing
the Community Customs Code (2).

Whereas:

(5)

The Customs Code Committee has not issued an opinion
within the time limit set by its Chairman,

(1)

(2)

(3)

(4)

In order to ensure uniform application of the Combined
Nomenclature annexed to Regulation (EEC) No 2658/87,
it is necessary to adopt measures concerning the classi-
fication of the goods referred to in the Annex to this
Regulation.

Regulation (EEC) No 2658/87 has laid down the general
rules for the interpretation of the Combined Nomen-
clature. 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 Community provisions, with a view to the appli-
cation of tariff and other measures relating to trade in
goods.

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.

It is appropriate to provide that, subject to the measures
in force in the Community relating to double checking
systems and to prior and retrospective Community

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

Subject to the measures in force in the Community relating to
checking systems and to prior and retrospective
double
Community surveillance of
textile products on importation
into the Community, binding tariff information issued by the
customs
in
accordance with this Regulation, can continue to be invoked
for a period of 60 days, under Article 12(6) of Regulation (EEC)
No 2913/92.

authorities of Member States which is not

Article 3

This Regulation shall enter into force on the 20th day following
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, 24 February 2006.

For the Commission

László KOVÁCS
Member of the Commission

(1) OJ L 256, 7.9.1987, p. 1. Regulation as last amended by Regulation

(EC) No 2175/2005 (OJ L 347, 30.12.2005, p. 9).

(2) OJ L 302, 19.10.1992, p. 1. Regulation as last amended by Regu-
lation (EC) No 648/2005 of the European Parliament and of the
Council (OJ L 117, 4.5.2005, p. 13).

L 55/4

EN

Official Journal of the European Union

25.2.2006

ANNEX

Classification
CN code

(2)

6302 31 00

Description of the goods

(1)

Made-up article of woven textile fabric (100 %
cotton), unbleached,
rectangular, measuring
approximately 180 × 90 cm, with hemmed
edges across the width and selvedges along the
length.

(bed linen)

(See photograph No 638) (*)

(*) The photograph is purely for information.

Reasons

(3)

Classification is determined by the provisions of
General Rules 1 and 6 for the interpretation of
to
the Combined Nomenclature, note 7(c)
Section XI, note 1 to Chapter 63 and the
wording of CN codes 6302 and 6302 31 00.
The article is ‘made-up’ within the meaning of
note 7(c) to Section XI because two of its edges
are hemmed.

Considering the features of
the article, being
suitable for laundering, the measurements and
the material it is made of, this article possesses
the characteristics of bed linen, because it
protects the mattress from normal wear, when
fixed across its width. Therefore, the article is
considered to be bed linen within the meaning
of CN code 6302 31 00.

See also the HS Explanatory Notes to Heading
6302, first paragraph and (1).