On 6 September 2012, the Court of Justice of the European Union (CJEU) issued a judgment (in Case C- 524/11, Lowlands Design Holding v. Minister van Financiën) responding to a reference for a preliminary ruling by a Dutch court regarding the customs classification of various sizes of children’s sleeping/romper bags. The question was whether these products should be classified under CN 9404 30 00 covering ‘sleeping bags’, or whether the product of size 110 cm intended for young children should be classified under subheading 6211 42 (covering “tracksuits, ski suits and swimwear; other garments […] of cotton”) and those of size 86 cm for babies under subheading 6209 20 00 (covering “babies’ garments and clothing accessories […] of cotton”). The CJEU found that the product should be classified under CN codes 6211 42 and 6209 20 00 on the basis of the characteristics of the upper part of the products (which looks like a garment rather than a sleeping bag), and based on the reasoning that the Explanatory Notes to heading 6209 include a number of articles for young children that are similar to the products at issue.