Cotton Bedding Covers: EU Classification Rules
Quick answer
Cotton bedding classification in the EU hinges on whether the article is considered bedlinen (CN code 6302) or another made-up textile article (CN code 6307). Key factors include washability, removability, and the article’s intended use and design [1][2].
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- Cotton bedding articles are primarily classified under CN codes 6302 (bedlinen) or 6307 (other made-up textile articles) [1:1].
- Bedlinen includes washable, removable covers designed to protect mattresses, pillows, or duvets and can be easily laundered [3][4].
- Articles intended to be permanently filled and closed, such as pillow shells before stuffing, fall under CN code 6307 [2:1].
- Mattress covers with zips allowing removal for washing are classified as bedlinen under CN code 6302 [3:1].
- Correct classification affects import duties, customs declarations, and compliance with EU customs rules [1:2].
- Importers must verify the article’s characteristics and intended use to determine the correct CN code [1:3][2:2].
Understanding EU Classification for Cotton Bedding
In the European Union, classification of cotton bedding covers is governed by the Combined Nomenclature (CN) system, which aligns with the Harmonised System (HS) rules. The CN provides specific codes for different types of textile goods, including those made of cotton. For cotton bedding, the primary classification distinction lies between bedlinen (CN code 6302) and other made-up textile articles (CN code 6307).
The classification rules are detailed in Commission Implementing Regulation (EU) 2024/966 of 21 March 2024, which clarifies the criteria to distinguish between these categories [1:4]. This regulation remains in force as of 13 August 2026 and is directly applicable in all EU Member States [3:2].
The classification depends on objective characteristics such as fabric type, design features (e.g., openings, closures), and the article’s intended use. These factors determine whether an article is considered removable and washable bedlinen or a different kind of textile product.
Key Distinctions: Bedlinen (6302) vs. Other Made-Up Articles (6307)
The CN code 6302 covers “bedlinen,” which includes items like sheets, pillowcases, duvet covers, and mattress covers designed to be washable and removable. These articles protect the mattress, pillow, or duvet and can be laundered separately [3:3][4:1].
In contrast, CN code 6307 covers “other made-up textile articles” that do not meet the criteria for bedlinen. These include textile articles that are not designed for laundering, are permanently closed after filling, or serve different functions such as storage or decoration [1:5][5][2:3].
For example, an article made of very densely woven, single-coloured 100% cotton fabric designed to be filled with feathers or down and permanently closed after filling (a pillow shell) is classified under CN code 6307 90 98, not as bedlinen under 6302 [2:4].
Defining Bedlinen: Washability and Removability
A critical factor in cotton bedding classification is whether the article is washable and removable. Bedlinen articles must be designed to be easily removed from the mattress, pillow, or duvet and suitable for laundering. This includes features such as zips or openings that allow the article to be taken off and washed regularly [3:4].
For instance, a mattress cover made of cotton or man-made fibres with a zip closure enabling removal from the mattress is classified as bedlinen under CN code 6302 22 90 [3:5]. The ability to remove and wash the article is a defining characteristic of bedlinen.
Conversely, articles that are not normally suitable for laundering or are intended to be permanently closed after filling do not qualify as bedlinen. Such articles are classified under CN code 6307 as other made-up textile articles [1:6][2:5].
When Cotton Articles Fall Under ‘Other Made-Up’ (6307)
Cotton textile articles that do not have the essential characteristics of bedlinen fall under CN code 6307. This includes articles that:
- Are not designed to be removed and washed regularly.
- Are permanently closed after filling, preventing removal of filling material.
- Serve functions other than protecting bedding items, such as storage or decorative purposes [1:7][5:1][2:6].
For example, a cotton article in the form of a shell designed to be filled with feathers or down and permanently closed after filling is classified as an “other made-up article” under CN code 6307 90 98 [2:7].
Similarly, textile articles designed for storage, such as pockets to be hung on a bed rail, are classified under CN code 6307 90 98 as other made-up articles, not furnishing articles or bedlinen [5:2].
Specific Examples: Mattress Covers and Pillow Shells
Mattress Covers
Mattress covers made of cotton and designed with a zip closure that allows removal from the mattress for washing are classified as bedlinen under CN code 6302 22 90. The washable fabric and removability are key factors in this classification [3:6].
If the mattress cover is not designed to be removed or washed, or if it lacks features such as a zip closure, it may be classified differently, potentially under CN code 6307, depending on its characteristics.
Pillow Shells
A pillow shell made of very densely woven 100% cotton fabric, measuring approximately 80 cm × 80 cm, with reinforced edges and an opening to allow filling, but intended to be permanently closed after filling, is classified under CN code 6307 90 98. This is because it does not have the characteristics of bedlinen, such as removability or washability, and is not in direct contact with the user once covered by a pillowcase [2:8].
This distinction is important for importers to understand, as the CN code affects customs duties and compliance obligations.
Impact on Importers: Compliance and Correct CN Codes
For companies operating within the EU single market, correctly classifying cotton bedding covers is essential for customs compliance, tariff determination, and accurate customs declarations.
Importers must:
- Identify the precise nature and use of the cotton bedding article.
- Determine whether the article is washable and removable (bedlinen) or permanently closed/serves a different function (other made-up article).
- Apply the correct CN code—6302 for bedlinen or 6307 for other made-up articles—based on the article’s characteristics and the EU classification rules [1:8][3:7][2:9].
Misclassification can lead to incorrect duty payments, customs delays, or compliance issues with the relevant Member State customs authorities. Since these rules are directly applicable EU law, they must be followed uniformly across all Member States [3:8].
Staying Compliant: Best Practices for Cotton Bedding Importers
To ensure compliance with EU cotton bedding classification rules, importers should:
- Maintain detailed product descriptions and technical specifications, including fabric composition, design features (e.g., zips, openings), and intended use.
- Confirm whether the article is designed to be washable and removable or permanently closed after filling.
- Consult the latest Commission Implementing Regulations, such as Regulation (EU) 2024/966, for authoritative classification guidance [1:9].
- Verify the CN code with the relevant national customs authority if uncertainty remains.
- Ensure customs declarations accurately reflect the CN code and product characteristics to avoid penalties or delays.
Adhering to these practices will help importers manage their obligations effectively and avoid classification disputes.
Next steps
- Review product specifications for each cotton bedding article to identify washability and removability features.
- Determine the appropriate CN code (6302 or 6307) based on the article’s characteristics and intended use.
- Prepare accurate customs declarations using the confirmed CN codes for each product line.
- Consult the relevant national competent authority for confirmation if classification doubts persist.
- Keep updated records of classification decisions and supporting documentation for customs audits.
FAQ
What is classified as bedding?
Bedding includes textile articles designed to cover or protect mattresses, pillows, or duvets that are washable and removable, such as sheets, pillowcases, duvet covers, and mattress covers [3:9][4:2].
What are the different types of cotton bedding?
Cotton bedding typically includes bedlinen (sheets, pillowcases, duvet covers, mattress covers) classified under CN code 6302, and other made-up textile articles like pillow shells or storage pockets classified under CN code 6307 [1:10][2:10].
What are the different classifications of bedsheets?
Bedsheets made of cotton that are washable and removable are classified under CN code 6302 as bedlinen. If the article lacks these characteristics, it may fall under other CN codes depending on its nature [3:10].
What is the difference between cotton and polycotton bedding?
Classification depends on fabric composition and characteristics. Cotton bedding made of 100% cotton is classified under CN codes for cotton textiles, while polycotton blends may fall under different CN codes reflecting their fibre composition. The classification rules for bedlinen versus other made-up articles apply similarly [1:11][3:11].
How do I classify a duvet cover for import into the EU?
A duvet cover made of cotton that is washable and removable is classified as bedlinen under CN code 6302. It must allow easy removal and laundering [1:12][3:12].
What CN code applies to cotton pillow shells for import?
Cotton pillow shells that are designed to be filled and permanently closed after filling are classified under CN code 6307 90 98 as other made-up textile articles, not under bedlinen (6302) [2:11].
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