Case C‑666/13

Rohm Semiconductor GmbH

v

Hauptzollamt Krefeld

(Request for a preliminary ruling from the Finanzgericht Düsseldorf)

‛Reference for a preliminary ruling — Customs union — Tariff classification — Common Customs Tariff — Combined Nomenclature — Headings 8541 and 8543 — Modules for short-range data transmission and reception — Subheadings 8543 89 95 and 8543 90 80 — Definition of parts of electrical machinery and apparatus’

Summary — Judgment of the Court (Eighth Chamber), 20 November 2014

1. Customs union — Common Customs Tariff — Tariff headings — Modules for short-range data transmission and reception — Classification under Heading 8543 of the Combined Nomenclature

   (Council Regulation No 2658/87, Annex I; Commission Regulation No 1832/2002)

2. Customs union — Common Customs Tariff — Tariff headings — Parts for the purposes of subheading 8543 90 80 — Definition — Modules incorporated in devices, but not being necessary for their mechanical or electrical functioning — Not included — Classification under subheading 8543 89 95 of the Combined Nomenclature

   (Council Regulation No 2658/87, Annex I; Commission Regulation No 1832/2002)

1.  The Combined Nomenclature in Annex 1 to Regulation No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff, as amended by Regulation No 1832/2002, must be interpreted as meaning that modules, each consisting of the interconnection of a light emitting diode, a photo-diode and a number of other semiconductor devices, and which may be used as infrared transmitters/receivers where their electricity supply derives from the devices in which they are incorporated, come under heading 8543 of the Combined Nomenclature.

   In that regard, heading 8543 applies to an electrical machine or apparatus only if it has an individual function, and if it cannot be classified under other headings of Chapter 85 of the Combined Nomenclature.

   Thus, since modules, such as those at issue, used to transmit and receive short-range data in interaction with other electronic tools using infrared light, have an individual function, and those modules, which are each composed of the interconnection of a light emitting diodes, a photo-diode and a number of other semiconductor devices, and which are intended to be inserted in other devices from which their electricity supply is derived, are not included in any heading of Chapter 85 of the Combined Nomenclature other than heading 8543, those modules come under the latter heading.

   (see paras 27, 34, 35, operative part 1)

2.  The Combined Nomenclature in Annex 1 to Regulation No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff, as amended by Regulation No 1832/2002, must be interpreted as meaning that modules incorporated in devices for the mechanical or electrical functioning of which they are not necessary do not constitute parts for the purposes of subheading 8543 90 80 of that nomenclature, but do come under subheading 8543 89 95 of that nomenclature, relating to other electrical machines and apparatus having individual functions not specified or included elsewhere in Chapter 85 of that nomenclature.

   The notion of ‘parts’ for the purposes of subheading 8543 90 80 implies a whole for the functioning of which those parts are essential. In order to be able to classify a product as a ‘part’, it is not sufficient to show that, without that product, the machine is not able to function properly. It remains necessary to establish that the mechanical or electrical functioning of the machine in question is dependent upon that product

   (see paras 45, 46, 55, operative part 2)

Case C‑666/13

Rohm Semiconductor GmbH

v

Hauptzollamt Krefeld

(Request for a preliminary ruling from the Finanzgericht Düsseldorf)

‛Reference for a preliminary ruling — Customs union — Tariff classification — Common Customs Tariff — Combined Nomenclature — Headings 8541 and 8543 — Modules for short-range data transmission and reception — Subheadings 8543 89 95 and 8543 90 80 — Definition of parts of electrical machinery and apparatus’

Summary — Judgment of the Court (Eighth Chamber), 20 November 2014

1. Customs union — Common Customs Tariff — Tariff headings — Modules for short-range data transmission and reception — Classification under Heading 8543 of the Combined Nomenclature

   (Council Regulation No 2658/87, Annex I; Commission Regulation No 1832/2002)

2. Customs union — Common Customs Tariff — Tariff headings — Parts for the purposes of subheading 8543 90 80 — Definition — Modules incorporated in devices, but not being necessary for their mechanical or electrical functioning — Not included — Classification under subheading 8543 89 95 of the Combined Nomenclature

   (Council Regulation No 2658/87, Annex I; Commission Regulation No 1832/2002)

1.  The Combined Nomenclature in Annex 1 to Regulation No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff, as amended by Regulation No 1832/2002, must be interpreted as meaning that modules, each consisting of the interconnection of a light emitting diode, a photo-diode and a number of other semiconductor devices, and which may be used as infrared transmitters/receivers where their electricity supply derives from the devices in which they are incorporated, come under heading 8543 of the Combined Nomenclature.

   In that regard, heading 8543 applies to an electrical machine or apparatus only if it has an individual function, and if it cannot be classified under other headings of Chapter 85 of the Combined Nomenclature.

   Thus, since modules, such as those at issue, used to transmit and receive short-range data in interaction with other electronic tools using infrared light, have an individual function, and those modules, which are each composed of the interconnection of a light emitting diodes, a photo-diode and a number of other semiconductor devices, and which are intended to be inserted in other devices from which their electricity supply is derived, are not included in any heading of Chapter 85 of the Combined Nomenclature other than heading 8543, those modules come under the latter heading.

   (see paras 27, 34, 35, operative part 1)

2.  The Combined Nomenclature in Annex 1 to Regulation No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff, as amended by Regulation No 1832/2002, must be interpreted as meaning that modules incorporated in devices for the mechanical or electrical functioning of which they are not necessary do not constitute parts for the purposes of subheading 8543 90 80 of that nomenclature, but do come under subheading 8543 89 95 of that nomenclature, relating to other electrical machines and apparatus having individual functions not specified or included elsewhere in Chapter 85 of that nomenclature.

   The notion of ‘parts’ for the purposes of subheading 8543 90 80 implies a whole for the functioning of which those parts are essential. In order to be able to classify a product as a ‘part’, it is not sufficient to show that, without that product, the machine is not able to function properly. It remains necessary to establish that the mechanical or electrical functioning of the machine in question is dependent upon that product

   (see paras 45, 46, 55, operative part 2)