Commission Regulation (EC) No 51/2009 of 15 January 2009 concerning the classification of certain goods in the Combined Nomenclature
Date: 2009-01-15
Institutions: European Commission
Subjects: Combined Nomenclature, classification, free movement of goods, textile product

22.1.2009

EN

Official Journal of the European Union

L 17/17

COMMISSION REGULATION (EC) No 51/2009

of 15 January 2009

concerning the classification of certain goods in the Combined Nomenclature

THE COMMISSION OF THE EUROPEAN COMMUNITIES,

(4)

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,

Whereas:

(1)

(2)

(3)

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 of that table.

is appropriate to provide that binding tariff

It
infor­
mation which has been issued by the customs authorities
of Member States in respect of the classification of goods
in
in the Combined Nomenclature but which is not
accordance with this Regulation can,
for a period of
three months, continue to be invoked by the holder,
under Article 12(6) of Council Regulation (EEC)
No 2913/92 of 12 October 1992 establishing the
Community Customs Code (2).

(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 issued by the customs authorities of
Member States, which is not in accordance with this Regulation,
can continue to be invoked for a period of three months under
Article 12(6) of Regulation (EEC) No 2913/92.

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, 15 January 2009.

For the Commission

László KOVÁCS
Member of the Commission

(1) OJ L 256, 7.9.1987, p. 1.

(2) OJ L 302, 19.10.1992, p. 1.

L 17/18

EN

Official Journal of the European Union

22.1.2009

ANNEX

Classification
(CN code)

(2)

9404 90 90

Description of the goods

(1)

Quilted rectangular article, measuring approx.
260 cm × 240 cm, consisting of three layers,
the two outer layers are made of woven cotton
fabric, the middle layer is synthetic wadding
which constitutes
fitting. The
upper layer has a sewn-on border, approx.
30 cm wide, of a contrasting colour. The
layers are held together by decorative stitching.

the internal

(bedspread)

(See photograph No 645) (*)

Reasons

(3)

Classification is determined by General Rules 1
and 6 for the interpretation of the Combined
Nomenclature, Note 1(s) to Section XI and the
wording of CN codes 9404, 9404 90 and
9404 90 90.

Articles of bedding and similar
furnishing
which are internally fitted with any material
are to be classified in heading 9404. See also
the Harmonised System (HS) Explanatory
Notes to heading 9404 paragraph (B) and sub­
paragraph (B)(2), which explicitly mention
quilts and bedspreads.

Classification in heading 6304 is ruled out
because Section XI does not cover bedding
to
articles of Chapter 94 (see Note 1(s)
Section
6304
excludes furnishing articles of heading 9404
such as bedspreads (see also the HS Expla­
natory Notes
second
paragraph).

to heading 6304,

XI). Moreover,

heading

(*) The photograph is purely for information.

Accordingly the article is to be classified under
CN Code 9404 90 90.