Article 1The goods described in column (1) of the table in the Annex shall be classified within the Combined Nomenclature under the CN code indicated in column (2) of that table.

Article 2Binding 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 3In the table set out in the Annex of Regulation (EC) No 1966/94, the row for point 7 is deleted.

Article 4Regulation (EC) No 3176/94 is repealed.

Article 5This 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 StatesDone at Brussels, 21 March 2024.For the Commission,On behalf of the President,Gerassimos ThomasDirector-GeneralDirectorate-General for Taxation and Customs UnionANNEX

The images are purely for information.

Description of the goods	Classification(CN-code)	Reasons
(1)	(2)	(3)
An article in the form of a shell/inlet of very densely woven, single coloured 100 % cotton fabric, measuring approximately 80 cm × 80 cm. The edges are reinforced with woven piping.There is an opening on one side measuring approximately 25 cm to allow for filling.The shell/inlet is designed to be filled after importation with, for example, feathers and/or down and the opening will be permanently closed, to become a pillow.(See images)	63079098	Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature (GIR) and by the wording of CN codes 6307, 630790 and 63079098.Classification of the 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.Classification of the article under heading 6302 as bedlinen is excluded, because the article does not have the objective characteristics and properties of bedlinen of heading 6302 which includes articles such as sheets, pillowcases, eiderdown cases and mattress covers. Such articles are designed to cover, for example, a pillow or eiderdown and can be easily removed from them at any time (see also the Harmonised System Explanatory Notes to heading 6302, first paragraph, point (1)).The article does not have the same function or use as bedlinen of heading 6302; it is a product of a different nature, as it is to be filled and permanently closed after the filling. The densely woven fabric and the fact that the article is permanently closed ensures that the filling material cannot escape. The filling material cannot be easily removed once the article has been closed. Unlike a pillowcase, the article becomes a part of the pillow. Moreover, the article is not in direct contact with the user, as it will be covered with a pillowcase (the bedlinen itself) before the consumer can use it.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 63079098 as other made-up article, of textile fabrics.

Commission Implementing Regulation (EU) 2024/966 of 21 March 2024 concerning the classification of certain goods in the Combined Nomenclature, amending Regulation (EC) No 1966/94 and repealing Regulation (EC) No 3176/94