Präferenzsätze
51
verfügbare Ursprünge
1. Goods put up in sets consisting of two or more separate constituents, some or all of which fall in this Section and are intended to be mixed together to obtain a product of Section VI or VII, are to be classified in the heading appropriate to that product, provided that the constituents are: (a) having regard to the manner in which they are put up, clearly identifiable as being intended for use together without first being repacked; (b) presented together; and (c) identifiable, whether by their nature or by the relative proportions in which they are present, as being complementary one to another. 2. Except for the goods of heading 3918 or 3919, plastics, rubber, and articles thereof, printed with motifs, characters or pictorial representations, which are not merely incidental to the primary use of the goods, fall in Chapter 49.
Quelle: Europäische Kommission - Erläuterungen zur KN (ENKN) und HS-Anmerkungen.
Restregel
Where the country of origin cannot be determined by application of the primary rules and the other
Anhang 22-01 DA 2015/2446
2018/1531
Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 3926 , 3926 90 and 3926 90 92 . Classification of the article under heading 9506 as a part or an accessory of a swimming pool or a paddling pool is excluded, because the article is not identifiable as being suitable for use solely or principally with swimming pools or paddling pools within the meaning of note 3 to Chapter 95. Moreover, the article cannot be considered a part or an accessory to a swimming pool or a paddling pool of heading 9506 , because it is neither indispensable for the functioning of a swimming pool or a paddling pool, nor does it adapt those pools to a particular operation or increase their range of operations or enable them to perform a particular service connected with their main function which is swimming or paddling (see judgment of the Court of Justice of 16 June 2011, Unomedical, C- 152/10, ECLI:EU:C:2011:402, paragraphs 29 and 36). The swimming pool or paddling pool cannot be used when covered. Classification as ‘plates, sheets, film, foil and strip’ under headings 3920 or 3921 is excluded by virtue of note 10 to Chapter 39, because the article is cut into a round shape, rather than being uncut or being cut into a rectangle. The article is therefore to be classified according to its constituent material under CN code 3926 90 92 as ‘other articles of plastics, made from sheet’. Documented CN 2026 code: 39269097, 3926. Commission 2026 transposition note: 3926 90 97 Modification of structure of heading 3926.
981/98
Classification is determined by the provisions of General Rules 1, 3b and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 3926, 3926 90 and 3926 90 92. The plastic components in this composite product predominate both in volume and in terms of the product’s function. Documented CN 2026 code: 39269097, 3926. Commission 2026 transposition note: 3926 90 97 Modification of structure of heading 3926.
C-344/23
5 Sept 2024Pārtikas drošības, dzīvnieku veselības un vides zinātniskais institūts 'BIOR' v Valsts ieņēmumu dienests
Judgment of the Court (Sixth Chamber) of 5 September 2024.#Pārtikas drošības, dzīvnieku veselības un vides zinātniskais institūts “BIOR” v Valsts ieņēmumu dienests.#Reference for a preliminary ruling – Customs union – Common Customs Tariff – Regulation (EC) No 1186/2009 – Relief from import duties – Article 46 – Tags intended for the marking of fish – Concept of ‘scientific instrument or apparatus’ – Tariff classification – Combined Nomenclature – Subheadings 3926 90 92 and 3926 90 97.#Case C-344/23.
C-104/23
13 Jun 2024A GmbH & Co. KG v Hauptzollamt B
Judgment of the Court (Tenth Chamber) of 13 June 2024.#A GmbH & Co. KG v Hauptzollamt B.#Reference for a preliminary ruling – Customs union – Common Customs Tariff – Classification of goods – Combined Nomenclature – Tariff heading 9406 00 – Prefabricated buildings – Scope of the concept of ‘building’ – Calf hutches – Request for classification under subheading 9406 00 80 – Classified under subheading 3926 90 97.#Case C-104/23.
C-215/10.
28 Jul 2011Pacific World Limited and FDD International Limited v The Commissioners for Her Majesty’s Revenue and Customs.
On those grounds, the Court (Seventh Chamber) hereby rules: Commission Regulation (EC) No 1417/2007 of 28 November 2007 concerning the classification of certain goods in the Combined Nomenclature is valid in so far as it classifies the false nails and, thereby, the false nail sets described in its annex under subheading 3926 90 97 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, as amended by Commission Regulation (EC) No 1549/2006 of 17 October 2006. [Signatures] * Language of the case: English.