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Document 62021CJ0725

Judgment of the Court (Tenth Chamber) of 9 March 2023.
SOMEO S.A. v Republika Slovenija.
Reference for a preliminary ruling – Customs Union – Common Customs Tariff – Tariff classification – Combined Nomenclature – Subheading 9401 90 80 – Parts of seats for motor vehicles – Net for making pockets in the rear part of seats – Protection for the inside of seats.
Case C-725/21.

Court reports – general

ECLI identifier: ECLI:EU:C:2023:194

Case C‑725/21

SOMEO S.A.

v

Republika Slovenija

(Request for a preliminary ruling from the Vrhovno sodišče)

Judgment of the Court (Tenth Chamber) of 9 March 2023

(Reference for a preliminary ruling – Customs Union – Common Customs Tariff – Tariff classification – Combined Nomenclature – Subheading 94019080 – Parts of seats for motor vehicles – Net for making pockets in the rear part of seats – Protection for the inside of seats)

  1. Customs union – Common Customs Tariff – Tariff headings – Interpretation – Explanatory Notes to the Combined Nomenclature – Explanatory notes of the World Customs Organisation – Not binding

    (Council Regulation No 2658/87, Annex I)

    (see paragraph 29)

  2. Customs union – Common Customs Tariff – Tariff headings – Parts of a seat of a motor vehicle within the meaning of heading 9401 – Concept

    (Council Regulation No 2658/87, as amended by Implementing Regulations No 1101/2014, 2015/1754 and 2016/1821, Annex I, heading 9401)

    (see paragraphs 33-37, 40 and operative part)

See the text of the decision.

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