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Document 62012CN0450

    Case C-450/12: Reference for a preliminary ruling from the Finanzgericht Düsseldorf (Germany), lodged on 8 October 2012 — HARK GmbH & Co. KG Kamin- und Kachelofenbau v Hauptzollamt Duisburg

    IO C 389, 15.12.2012, p. 5–5 (BG, ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)

    15.12.2012   

    EN

    Official Journal of the European Union

    C 389/5


    Reference for a preliminary ruling from the Finanzgericht Düsseldorf (Germany), lodged on 8 October 2012 — HARK GmbH & Co. KG Kamin- und Kachelofenbau v Hauptzollamt Duisburg

    (Case C-450/12)

    2012/C 389/08

    Language of the case: German

    Referring court

    Finanzgericht Düsseldorf

    Parties to the main proceedings

    Applicant: HARK GmbH & Co. KG Kamin- und Kachelofenbau

    Defendant: Hauptzollamt Duisburg

    Questions referred

    1.

    Is heading 7321 of the Combined Nomenclature set out in 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, (1) as amended by Commission Regulation (EC) No 1031/2008 of 19 September 2008, (2) to be interpreted as meaning that the stove pipe sets described in greater detail in the grounds can be regarded as parts of stoves, ranges, grates, and cookers?

    2.

    If the answer to Question 1 is in the negative, can the stove pipe sets then be classified under heading 7307?


    (1)  OJ 1987 L 256, p. 1.

    (2)  OJ 2008 L 291, p. 1.


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