Commission Regulation (EC) No 338/2006
Of 24 February 2006 — CELEX 32006R0338
Description of the goods
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) (*1)
Reasons
Classification is determined by the provisions of General Rules 1 and 6 for the interpretation of the Combined Nomenclature, note 7(c) 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(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).