Request for a preliminary ruling from the Finanzgericht Baden-Württemberg (Germany) lodged on 10 September 2019 — Gardinia Home Decor GmbH v Hauptzollamt Ulm

(Case C-670/19)

(2020/C 161/21)

Language of the case: German

Referring court

Finanzgericht Baden-Württemberg

Parties to the main proceedings

Applicant: Gardinia Home Decor GmbH

Defendant: Hauptzollamt Ulm

By order of 27 February 2020, the Court (Sixth Chamber) ruled as follows:

The Combined Nomenclature set out in Annex I to Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff, (1) as amended by Commission Regulation (EU) No 861/2010 of 5 October 2010, (2) is to be interpreted as meaning that base metal curtain rods fall within tariff subheading 8302 41 90, unless those rods consist of rods, tubes or bars which have been merely cut to the required length, which is for the referring court to ascertain in order to carry out its own tariff classification of the goods at issue in the main proceedings, having regard to the information provided by the Court in response to the first question referred.

(1)  OJ 1987 L 256, p. 1.

(2)  Regulation amending Annex I of Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff (OJ 2010 L 284, p. 1).