Request for a preliminary ruling from the Finanzgericht Düsseldorf (Germany) lodged on 25 September 2023 — ZCC Europe v Hauptzollamt Düsseldorf

(Case C-591/23, ZCC Europe)

(C/2023/1132)

Language of the case: German

Referring court

Finanzgericht Düsseldorf

Parties to the main proceedings

Applicant: ZCC Europe GmbH

Defendant: Hauptzollamt Düsseldorf

Question referred

Is Commission Implementing Regulation (EU) 2021/910 (1) valid?

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(1)  Commission Implementing Regulation (EU) 2021/910 of 31 May 2021 concerning the classification of certain goods in the Combined Nomenclature (OJ 2021 L 199, p. 4).