Case C‑600/15

Staatssecretaris van Financiën

v

Lemnis Lighting BV

(Request for a preliminary ruling from the Hoge Raad der Nederlanden)

(Reference for a preliminary ruling — Regulation (EEC) No 2658/87 — Customs union and Common Customs Tariff — Tariff classification — Combined Nomenclature — Headings 8539, 8541, 8543, 8548 and 9405 — Light-emitting diode bulbs (LED))

Summary — Judgment of the Court (Tenth Chamber), 8 December 2016

1. Questions referred for a preliminary ruling—Jurisdiction of the Court—Limits—Classification of goods under tariff headings in the Common Customs Tariff

   (Art. 267 TFEU)

2. Customs union—Common Customs Tariff—Tariff headings—Light-emitting diode bulbs (LED)—Classification under heading 8543 of the Combined Nomenclature

   (Council Regulation No 2658/87, as amended by Regulation No 1214/2007, Annex I)

1.  See the text of the decision.

   (see paras 33, 34)

2.  The Combined Nomenclature in Annex I to Regulation No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff, as amended by Regulation No 1214/2007, must be interpreted as meaning that goods such as LED bulbs fall, subject to the referring court’s assessment of all the facts before it, under heading 8543 of that nomenclature.

   (see para. 59, operative part)