Explanatory Notes to the Combined Nomenclature of the European Union
(2021/C 466 I/02)
Pursuant to Article 9(1)(a) of Council Regulation (EEC) No 2658/87 (1), the Explanatory Notes to the Combined Nomenclature of the European Union (2) are hereby amended as follows:
On page 271:
The following text and photos are added:
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‘6307 90 10 |
Knitted or crocheted |
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and |
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6307 90 91 |
Of felt |
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and |
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6307 90 98 |
Other These subheadings include articles of textile materials in the shape of baskets or dens for animals or similar articles designed for animals to rest inside or upon, whether or not they have a removable pillow/mattress or a padded bottom etc. However, pillows and blankets presented separately are generally not identifiable as designed for animals (heading 9404 or 6301 etc.). See also the CN Explanatory Notes to heading 9404 . Examples of some of these articles:
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On page 404:
9404
The following text is added:
‘This heading does not include articles in the shape of baskets or dens for animals or similar articles designed for animals to rest inside or upon, whether or not these articles have a removable pillow/mattress or a padded bottom etc. (heading 6307 or 4602 etc. depending on the constituent materials of the article), because these articles are not similar to articles of bedding and similar furnishing.
See also the CN Explanatory Notes to subheadings 6307 90 10 and 6307 90 91 and 6307 90 98.’
(1) Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff (OJ L 256, 7.9.1987, p. 1).