Commission Implementing Regulation (EU) 2015/2320
Of 8 December 2015 — CELEX 32015R2320
Description of the goods
An article consisting of shiny woven transparent fabric (100 % polyester), with a machine embroidered decoration on it, presented on 300 cm long support rolls. One of the two long edges of the article is trimmed with an interlock stitch having a fabric covered lead cord inserted in the stitching tunnel. The opposite edge has a densely woven selvedge to prevent the fabric from unravelling and the weft ends exceed the fabric in the form of fringes. The length of the fabric that is cut off the roll corresponds to the width of a future curtain. This fabric is converted into a curtain by simply cutting it at the edge of the densely woven selvedge to the required length of the curtain and by hemming this side and the two sides that had been cut off the roll. The edge trimmed with the interlock stitch constitutes the bottom of the curtain and remains as it was on the roll. (See images) (*1)
Reasons
Classification is determined by general rules 1, 2(a) and 6 for the interpretation of the Combined Nomenclature, by note 7(d) to Section XI and by the wording of CN codes 6303, 6303 92 and 6303 92 90. The article has the essential character of a finished curtain of heading 6303, because it is clearly suitable for conversion into a curtain by minor operations. Once the fabric is cut off the roll, only the minor operation of simply cutting to the required length of the curtain and hemming is needed (see also the Harmonized System Explanatory Notes to heading 6303, second paragraph). The unfinished article is considered made up, because it has already one hemmed edge (edge trimmed with interlock stitch). The article is therefore to be classified under CN code 6303 92 90 as curtains of synthetic fibres.