(1)

By Commission Regulation (EC) No 1966/94 (2) as amended by Commission Regulation (EC) No 705/2005 (3), the product in the row corresponding to item 7 in the table in the Annex to Regulation (EC) No 1966/94 described as a rectangular article made up of very tightly woven single coloured (100 % cotton) fabric with reinforced edges and two openings of approximately 10 cm long on one of the sides which allow the article to be filled with feathers, down or other materials (duvet or quilt tick), was classified under CN code 6302 31 00 (‘Other bedlinen, of cotton’).

(2)

By Commission Regulation (EC) No 3176/94 (4) as amended by Commission Implementing Regulation (EU) No 441/2013 (5), a very similar article, namely a rectangular article, not normally suitable for laundering, made up of very tightly woven single coloured (100 % cotton) fabric with reinforced edges and openings on one of the sides which allow the article to be filled with feathers, down or other materials (eiderdown or duvet tick), was classified under CN code 6307 90 98 (‘Other made-up article’).

(3)

In the ‘Reasons’ columns of the Annexes to Regulation (EC) No 1966/94, item 7 and Regulation (EC) No 3176/94, the reasons given do not provide enough clarification for justifying the relevant classifications and to determine objective criteria in order to distinguish articles of heading 6302 from articles of heading 6307.

(4)

Therefore, Regulations (EC) No 1966/94 and (EC) No 3176/94 do not contribute to ensuring uniform classification of those articles. Consequently, point 7 in the table set out in the Annex to Regulation (EC) No 1966/94 should be deleted, and Regulation (EC) No 3176/94 should be repealed.

(5)

At the same time, and in order to ensure uniform application of the Combined Nomenclature annexed to Council Regulation (EEC) No 2658/87 (6), the classification of goods similar to those described in Regulation (EC) No 1966/94, item 7, and in Regulation (EC) No 3176/94 should be clarified by adopting a new measure concerning the classification of this type of goods that provides sufficient reasons for distinguishing articles of headings 6302 and 6307. Therefore, it is necessary to adopt a new measure concerning the classification of the goods referred to in the Annex to this Regulation.

(6)

Regulation (EEC) No 2658/87 has laid down the general rules for the interpretation of the Combined Nomenclature. Those rules apply also to any other nomenclature which is wholly or partly based on it or which adds any additional subdivision to it and which is established by specific provisions of the Union, with a view to the application of tariff and other measures relating to trade in goods.

(7)

Pursuant to those general rules, the goods described in column (1) of the table set out in the Annex should be classified under the CN code indicated in column (2), by virtue of the reasons set out in column (3) of that table.

(8)

It is appropriate to provide that binding tariff information issued in respect of the goods concerned by this Regulation which does not conform to this Regulation may, for a certain period, continue to be invoked by the holder in accordance with Article 34(9) of Regulation (EU) No 952/2013. That period should be set at three months.

(9)

The measures provided for in this Regulation are in accordance with the opinion of the Customs Code Committee,