Request for a preliminary ruling from the Commissione Tributaria Regionale del Lazio (Italy) lodged on 24 July 2017 — Agenzia delle Dogane e dei Monopoli v Pilato SpA

(Case C-445/17)

(2017/C 347/12)

Language of the case: Italian

Referring court

Commissione Tributaria Regionale del Lazio

Parties to the main proceedings

Applicant: Agenzia delle Dogane e dei Monopoli

Defendant: Pilato SpA

Question referred

Has CN heading 8704 of the Combined Nomenclature to be interpreted to the effect that it must include hearses? If the answer to the first question is in the negative, are hearses to be classified under CN heading 8705 or CN heading 8703?