Action brought on 25 May 2004 by Tokai Europe GmbH against the Commission of the European Communities

(Case T-183/04)

(2004/C 217/39)

Language of the case: German

An action against the Commission of the European Communities was brought before the Court of First Instance of the European Communities on 25 May 2004 by Tokai Europe GmbH, Mönchengladbach (Germany), represented by G. Kroemer, lawyer.

The applicant claims that the Court should:

Pleas in law and main arguments:

The applicant manufactures cigarette lighters and imports cigarette lighters and parts for cigarette lighters. It contests Commission Regulation (EC) No 384/2004.

The applicant submits that, by classifying, in the contested regulation, the base metal wheels imported for the manufacture of cigarette lighters in Mexico and Hong Kong as parts (of cigarette lighters) under subheading 961390 of the customs nomenclature, the Commission extended the scope of that subheading beyond its wording. As a result, primary products also used in other goods which cannot be classed under heading 9613 were classified as parts for cigarette lighters. The Commission thereby exceeded the limits of its discretion.

The applicant also claims that, in taking account of the intended use of the metal wheels in the manufacture of cigarette lighters, the Commission acted in breach of the principle that goods are to be classified according to their objective nature. In the reasons stated in the regulation, express reference is made to the wheels' intended use.

Moreover, the applicant submits that, when classifying the metal wheels, the Commission failed to comply with the explanatory notes on the Harmonised System (HS) issued by the Customs Cooperation Council in that, as is stated in the reasons, it based the classification of the wheels in the customs tariff on the criterion of intended use rather than applying the criterion of appearance.

(1)  OJ 2004 L 64, p. 21.