# Commission Regulation (EC) No 338/2006 of 24 February 2006 concerning the classification of certain goods in the Combined Nomenclature, Annex

Extent: E+W+S+N.I.

The photograph is purely for information.
Description of the goods
Classification CN code
Reasons
(1)
(2)
(3)
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)
6302 31 00
Classification is determined by the provisions of General Rules 1 and 6 for the interpretation of the Combined Nomenclature, note 7(d) to 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(d) 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).

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Source: https://www.legislation.gov.uk/eur/2006/338/annex (the official version)
Page: https://openlegislation.uk/eu-regulation-2006-338/annex
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.