Geschirr und andere Artikel für den Tisch- oder Küchengebrauch

Tigers GmbH contre Hauptzollamt Landshut

Par ces motifs, la Cour (huitième chambre) dit pour droit : L’article 1 er , paragraphe 3, du règlement d’exécution (UE) n o 412/2013 du Conseil, du 13 mai 2013, instituant un droit antidumping définitif et portant perception définitive du droit provisoire institué sur les importations d’articles en céramique pour la table et la cuisine originaires de la République populaire de Chine, doit être interprété en ce sens qu’il autorise à présenter, postérieurement à la déclaration en douane, une facture commerciale en bonne et due forme, aux fins de la fixation d’un droit antidumping définitif, quand toutes les autres conditions préalables nécessaires à l’obtention d’un taux de droit de douane antidumping spécifique à l’entreprise sont remplies et lorsque le respect de la bonne application des droits antidumping est assuré, ce qu’il appartient à la juridiction de renvoi de vérifier. Signatures ( *1 ) Langue de procédure : l’allemand.

2023/1419

Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 6911 and 6911 10 00 . Due to its objective characteristics, the mini- cup set is tableware. By its appearance and intended use, it fulfils the scope of heading 6911 , which covers tableware, kitchenware, other household articles and toilet articles, of porcelain or china. Classification under heading 6913 as ornamental articles is excluded as this heading covers tableware and other domestic articles only if the usefulness of the articles is clearly subordinate to their ornamental character. The mini-cup set is designed essentially to serve useful purposes, and its decoration is secondary and does not impair the usefulness. Therefore, it serves a useful purpose no less efficiently than its plainer counterparts (see the Harmonised System Explanatory Notes to heading 6913 , item (B)). Consequently, the mini-cup set is to be classified under CN code 6911 10 00 as tableware and kitchenware, of porcelain or china. Documented CN 2026 code: 69111000.

2023/1420

Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 6911 and 6911 10 00 . Due to its objective characteristics, the plate is tableware. By its appearance and intended use, it fulfils the scope of heading 6911 , which covers tableware, kitchenware, other household articles and toilet articles, of porcelain or china. Classification under heading 6913 as an ornamental article is excluded as this heading covers tableware and other domestic articles only if the usefulness of the articles is clearly subordinate to their ornamental character. The plate is designed essentially to serve useful purposes, and its decoration is secondary and does not impair the usefulness. Therefore, it serves a useful purpose no less efficiently than its plainer counterparts (see the Harmonised System Explanatory Notes to heading 6913 , item (B)). Consequently, the plate is to be classified under CN code 6911 10 00 as tableware and kitchenware, of porcelain or china. Documented CN 2026 code: 69111000.

1676/89

Whereas, to ensure the uniform application of the combined nomenclature annexed to Regulation (EEC) No 2658/87, provisions are required on the tariff classification of a glass bottle containing 0,7 litres of rice wine (sake), a small procelain jug and three small dringking bowls, also of porcelain, put up together in a box; Whereas the combined nomenclature annexe to Regulation (EEC) No 2658/87 CN code 2206 00 93 covers other still fermented beverages, in containers holding 2 litres or less and CN code 6911 10 00 covers 'tableware and kitchenware'; whereas, for the classification of the abovementioned goods, these two codes could be envisaged; Whereas these articles shall not be considered as 'goods put up in sets', within the meaning of general rule 3 (b) for the interpretation of the combined nomenclature, given that they do not satisfy the condition laid down at point X (b) of the Explanatory Notes to the Harmonized System drawn up by the Customs Cooperation Council relating to Rule 3 (b) i.e. they do not 'consist of products . . . . put up together to meet a particular need . . . .'; Whereas correct interpretation of the text of the abovementioned rule 3 (b) leads one to the conclusion that simultaneous use of the articles in question is an insufficient ground for considering that the goods constitute a set; in particular, an alteration leading to the creation of a new product should be involved or the presence of the article should be essential in order to carry out the activity in question; Whereas the association of the wine and porcelain receptacles in question satisfies none of the abovementioned criteria; whereas the rice wine is already in its original bottle and the use of the receptables in question is neither complementary nor meets a particular need; in these circumstances, the articles in question should be classified separately; Whereas the Nomenclature Committee has not issued an opinion within the time limit laid down by the chairman Documented CN 2026 code: 22060059, 69111000.