Inlets for blankets and pillows (Tariff notice 19)
Check the tariff classification for inlets for blankets and pillows.
New regulation
A new regulation was published on 27 March 2024 and entered into force 20 days after this date.
L Series
Reg. 2024/966
This is not considered a change in Northern Ireland practice.
This new regulation is amending Regulation (EC) No 1966/94 and repealing Regulation (EC) No 3176/94.
Description of the goods
An article in the form of a shell or inlet of very densely woven, single coloured 100 % cotton fabric, measuring approximately 80 cm × 80 cm. The edges are reinforced with woven piping.
There is an opening on one side measuring approximately 25 cm to allow for filling. The shell or inlet is designed to be filled after importation with, for example, feathers and or down and the opening will be permanently closed, to become a pillow.
Classification (Combined Nomenclature (CN) code)
6307 90 98
Reason
Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature (GIR) and by the wording of CN codes 6307, 6307 90 and 6307 90 98.
Classification of the article under heading 9404 as articles of bedding and similar furnishing is excluded because the article does not have the essential character of a complete article of heading 9404 within the meaning of GIR 2 (a). It is not yet stuffed or internally fitted with any material.
Classification of the article under heading 6302 as bedlinen is excluded, because the article does not have the objective characteristics and properties of bedlinen of heading 6302 which includes articles such as sheets, pillowcases, eiderdown cases and mattress covers. Such articles are designed to cover, for example, a pillow or eiderdown and can be easily removed from them at any time (see also the Harmonised System Explanatory Notes to heading 6302, first paragraph, point (1)).
The article does not have the same function or use as bedlinen of heading 6302; it is a product of a different nature, as it is to be filled and permanently closed after the filling. The densely woven fabric and the fact that the article is permanently closed ensures that the filling material cannot escape. The filling material cannot be easily removed once the article has been closed. Unlike a pillowcase, the article becomes a part of the pillow. Moreover, the article is not in direct contact with the user, as it will be covered with a pillowcase (the bedlinen itself) before the consumer can use it.
Given that the article cannot be classified in a heading that is more specific than heading 6307, it is therefore to be classified under CN code 6307 90 98 as other made up article, of textile fabrics.
Contact details
Tariff Classification
Customs Policy and Strategy
3rd Floor
14 Westfield Avenue
Stratford
London
E20 1HZ
Email: tariff.classification@hmrc.gov.uk
This Tariff notice is published for information purposes only.