# Commission Regulation (EC) No 948/2009 of 30 September 2009 amending Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff, Division 7: For the purposes of this section, the expression ‘made up’ means:

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

(a) cut otherwise than into squares or rectangles;
(b) produced in the finished state, ready for use (or merely needing separation by cutting dividing threads) without sewing or other working (for example, certain dusters, towels, tablecloths, scarf squares, blankets);
(c) hemmed or with rolled edges, or with a knotted fringe at any of the edges, but excluding fabrics the cut edges of which have been prevented from unravelling by whipping or by other simple means;
(d) cut to size and having undergone a process of drawn thread work;
(e) assembled by sewing, gumming or otherwise (other than piece goods consisting of two or more lengths of identical material joined end to end and piece goods composed of two or more textiles assembled in layers, whether or not padded);
(f) knitted or crocheted to shape, whether presented as separate items or in the form of a number of items in the length.

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Source: https://www.legislation.gov.uk/eur/2009/948/annex/I/section/XI/annotations/1/annotation/7 (the official version)
Page: https://openlegislation.uk/eu-regulation-2009-948/annex-I/section-XI/annotations/1/annotation/7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.