Mattress covers (Tariff notice 2)

Check the tariff classification of cuboid textile articles, known as mattress covers, made of printed woven textile fabrics of 100% polyester.

The Combined Nomenclature (CN) of the EU has been updated by regulation 2018/77. It was published on 19 January 2018.

Description of the goods

Heading 6302 of the CN is to include the following classification:

‘A cuboid textile article (so-called ‘mattress cover’) made of printed woven textile fabrics of man-made fibres (100% polyester) which is a washable fabric, of a measurement of approximately 200 × 60 × 8cm.

The article has a zip closure along one of the long sides to enable a mattress to be inserted. On one of the long sides a textile handle is attached.

See image (1).’

Classification (CN code)

These mattress covers are to use CN code 6302 22 90.


The reasons given for this classification are:

‘Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 6302, 6302 22 and 6302 22 90.

The article is made of washable material and has a zip closure enabling the removal of the article from the mattress at any time, and is thus suitable for laundering (see also Harmonised System Explanatory Notes (HSEN) to heading 6302, first paragraph). Consequently, it has the objective characteristics and properties of bedlinen.

The article is therefore to be classified under CN code 6302 22 90 as ‘bedlinen, other than knitted or crocheted, of man-made fibres’.’

Contact details

Tariff Classification
Customs Directorate
10th Floor South East
Alexander House
21 Victoria Avenue
Essex SS99 1AA


This is not considered a change in UK practice.

This tariff notice is published for information purposes only.

Published 31 January 2018