Surgical gowns with reinforcements (Tariff notice 8)

New explanatory notes

A new Combined Nomenclature Explanatory Note was published on 30 January 2025.

Explanatory Notes to the Combined Nomenclature of the European Union.

(C/2025/780)

This is not considered a change in Northern Ireland practice.

Classification (Combined Nomenclature (CN) code)

6210 10 92

Reason

Pursuant to Article 9(1), point (a), of Council Regulation (EEC) No 2658/87, the Explanatory notes to the Combined Nomenclature of the European Union are amended as follows:

(1) on page 244, the following explanatory note is inserted:

‘5603 Nonwovens, whether or not impregnated, coated, covered or laminated.

This heading includes products where a nonwoven web (of textile fibres) is combined with fibres of cellulose by spunlacing/hydroentangling bonding process (see also the HSEN to heading 5603, II. Bonding and III. Finishing).

On one side the nonwoven web remains predominant/visible and on the other side the cellulose fibres remain predominant/visible.

Considering the manufacturing process and the characteristics given to the product by the textile fibres (strength, resistance, long-lasting properties, softness on the skin, liquid repellent) the presence of the cellulose fibres does not change the character of the product. Even if the textile fibres are not in all cases predominant, this type of product remain classified in this heading.

See also the explanatory note to subheading 6210 10 92.’;

(2) on page 267, in the explanatory note to the subheading ‘6210 10 92 Single-use gowns, of a kind used by patients or surgeons during surgical procedures’, the following second paragraph is added:

‘This subheading includes “spunlace surgical gowns” made of nonwovens where the nonwoven web (of textile fibres) is combined with fibres of cellulose by spunlacing/hydroentangling bonding process (see also the explanatory note to heading 5603).

The inner side may also have polyester fabric reinforcements.’

Contact details

Email: tariff.classification@hmrc.gov.uk

This Tariff notice is published for information purposes only.