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Document 62009CA0123
Case C-123/09: Judgment of the Court (Third Chamber) of 29 April 2010 (reference for a preliminary ruling from the Finanzgericht München — Germany) — Roeckl Sporthandschuhe GmbH & Co. KG v Hauptzollamt München (Common Customs Tariff — Tariff headings — Combined nomenclature classification of riding gloves — Heading 3926 — Heading 6116)
Case C-123/09: Judgment of the Court (Third Chamber) of 29 April 2010 (reference for a preliminary ruling from the Finanzgericht München — Germany) — Roeckl Sporthandschuhe GmbH & Co. KG v Hauptzollamt München (Common Customs Tariff — Tariff headings — Combined nomenclature classification of riding gloves — Heading 3926 — Heading 6116)
Case C-123/09: Judgment of the Court (Third Chamber) of 29 April 2010 (reference for a preliminary ruling from the Finanzgericht München — Germany) — Roeckl Sporthandschuhe GmbH & Co. KG v Hauptzollamt München (Common Customs Tariff — Tariff headings — Combined nomenclature classification of riding gloves — Heading 3926 — Heading 6116)
IO C 161, 19.6.2010, p. 13–13
(BG, ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
- Date of document:
- 29/04/2010
- Date lodged:
- 03/04/2009
- Author:
- An Chúirt Bhreithiúnais
- Form:
- Faisnéis bhreithiúnach
- Authentic language:
- Gearmáinis
- Link
- Select all documents mentioning this document
- Case affecting:
-
- Interprets 31987R2658 iarscríbhinn 1
- Instruments cited in case law:
- Link
|
19.6.2010 |
EN |
Official Journal of the European Union |
C 161/13 |
Judgment of the Court (Third Chamber) of 29 April 2010 (reference for a preliminary ruling from the Finanzgericht München — Germany) — Roeckl Sporthandschuhe GmbH & Co. KG v Hauptzollamt München
(Case C-123/09) (1)
(Common Customs Tariff - Tariff headings - Combined nomenclature classification of riding gloves - Heading 3926 - Heading 6116)
(2010/C 161/18)
Language of the case: German
Referring court
Finanzgericht München
Parties to the main proceedings
Applicant: Roeckl Sporthandschuhe GmbH & Co. KG
Defendant: Hauptzollamt München
Re:
Reference for a preliminary ruling — Finanzgericht München — Interpretation of Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff (OJ 1987 L 256, p. 1), as amended by Commission Regulation (EC) No 1789/2003 of 11 September 2003 (OJ 2003 L 281, p. 1) — Textile product roughened on one side for the sole purpose of strengthening adhesion of a layer of plastic material — Classification under subheading 3926 20 00 of the Combined Nomenclature
Operative part of the judgment
The Combined Nomenclature constituting 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, as amended by Commission Regulation (EC) No 1789/2003 of 11 September 2003, must be interpreted as meaning that riding gloves, such as those at issue in the main proceedings, made up of fabric raised on one side and covered with a layer of plastic, where the support fabric is raised on one side and the raised side is then completely covered with a layer of polyurethane foam, which has an essential function in use of the gloves as riding gloves, must be classified under subheading 3926 20 00 of the Combined Nomenclature.
