Commission Implementing Regulation (EU) 2019/645
Of 15 April 2019 — CELEX 32019R0645
Description of the goods
An article made of woven textile fabric (cotton) composed of three textile pockets stitched together and designed to be hung on a high bed rail. The article is intended for storing small items. The pockets may be decorated to match the theme of a child's room. See image (*1)
Reasons
Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature, note 7(f) to Section XI and by the wording of CN codes 6307, 6307 90 and 6307 90 98. The pockets are not considered furnishing articles (see also the Harmonised System Explanatory Notes (HSEN) to heading 6304) but serve as storage units. Consequently, classification of the article under heading 6304 as other furnishing articles is excluded. It is a made-up textile article, not included more specifically in other headings of Section XI or elsewhere within the meaning of heading 6307 (see also the HSEN to heading 6307). It is therefore to be classified under CN code 6307 90 98 as other made-up articles.