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Prysmian Cabluri şi Sisteme SA v Agenţia Naţională de Administrare Fiscală – Direcţia Generală Regională a Finanţelor Publice Craiova – Direcţia Regională Vamală Craiova and Others

On those grounds, the Court (Eighth Chamber) hereby rules: 1. Subheading 85447000 of the Combined Nomenclature contained 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 Council Regulation (EC) No 254/2000 of 31 January 2000 in the version resulting from Commission Implementing Regulation (EU) 2017/1925 of 12 October 2017 must be interpreted as meaning that it does not cover an optical fibre cable consisting of an optical core and optical cladding, covered with a first soft inner acrylate coating and a second coloured hard outer acrylate sheathing. 2. The principles of legal certainty and the protection of legitimate expectations must be interpreted as meaning that they do not preclude the recovery, by the customs authorities of a Member State, of the duties and taxes owed by a taxpayer as a result of the erroneous classification, according to those authorities, of a product under a subheading of the Combined Nomenclature appearing in Annex I to Regulation No 2658/87, as amended by Regulation No 254/2000, in the version resulting from Implementing Regulation 2017/1925, even if binding tariff information decisions issued to other taxpayers, by those authorities and by the customs authorities of other Member States, and decisions by courts of other Member States did not deviate from that tariff classification. [Signatures] ( *1 ) Language of the case: Romanian.

Skatteministeriet v Estron A/S

On those grounds, the Court (Sixth Chamber) hereby rules: 1. Note 2(a) to Chapter 90 of the Combined Nomenclature 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 1031/2008 of 19 September 2008, read in conjunction with General Rules Nos 1 and 6 for the interpretation of the Combined Nomenclature, must be interpreted as meaning that the expression ‘Parts and accessories which are goods included in any of the headings of this chapter or of Chapter 84, 85 or 91’ in that note refers only to the four-digit headings of those chapters. 2. It is for the referring court to classify the hearing aid connectors at issue in the main proceedings for customs purposes in the light of the indications provided by the Court in answer to the questions that the referring court referred to it for a preliminary ruling. 3. Note 1(m) to Section XVI of the Combined Nomenclature in Annex I to Regulation No 2658/87, as amended by Regulation No 1031/2008, must be interpreted as meaning that, where goods are included in Chapter 90, they cannot also be included in Chapters 84 and 85 thereof. [Signatures] ( *1 ) Language of the case: Danish.

2020/1702

Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature, note 3 to Section XVI and by the wording of CN codes, 8544 , 8544 42 and 8544 42 90 . Classification under heading 8508 as parts of vacuum cleaners is excluded as based on its objective characteristics the article is not identifiable as being solely or principally suitable for a vacuum cleaner. The article is a composite machine (its components are fitted together to form a whole) within the meaning of note 3 to Section XVI, consisting essentially of a cable fitted with a connector of heading 8544 and a winder of heading 8479 . It is the cable that performs the principal function of the machine. The article is therefore to be classified under CN code 8544 42 90 as other electrical conductors, for a voltage not exceeding 1 000 V, fitted with connectors. Documented CN 2026 code: 85444290.

2015/2315

Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature, note 3 to Section XVI and by the wording of CN codes 8544, 8544 42 and 8544 42 90. Classification under heading 8541 as diodes is excluded as the diodes do not significantly change the characteristics and properties of the article as a PV junction box. The principal function of the article is considered to be that of making connections to or in electrical circuits. As the article is provided with cables, classification under heading 8536 as an apparatus for making connections to or in electrical circuits is also excluded (see also the Harmonised System Explanatory Notes to heading 8536, group (III) (A)). The article is therefore to be classified under CN code 8544 42 90 as other electric conductors fitted with connectors. Documented CN 2026 code: 85444290.

1112/2012

Classification is determined by General Rules 1 and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 8544, 8544 42 and 8544 42 90. Data transfer between two apparatuses where no telecommunication technology, such as Ethernet, is used is not considered telecommunication for the purpose of subheading 8544 42 10. Consequently, classification under subheading 8544 42 10 as a cable fitted with connectors of a kind used for telecommunications is excluded (see also the CN Explanatory Notes to subheading 8544 42 10). The cable is therefore to be classified under CN code 8544 42 90 as other electric conductors for a voltage not exceeding 1 000 V fitted with connectors. Documented CN 2026 code: 85444290.