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Bartosch Airport Supply Services GmbH v Zollamt Wien

On those grounds, the Court (Ninth Chamber) hereby rules: 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 Implementing Regulation (EU) 2016/1821 of 6 October 2016, must be interpreted as meaning that heading 8705 of that nomenclature does not cover vehicles designed to tow and push aircraft, referred to as ‘aircraft tractors’, since those aircraft tractors fall within heading 8701 of that nomenclature. [Signatures] ( *1 ) Language of the case: German.

Kawasaki Motors Europe NV v Inspecteur van de Belastingdienst/Douane

Judgment of the Court (Eighth Chamber) of 22 September 2016.#Kawasaki Motors Europe NV v Inspecteur van de Belastingdienst/Douane.#Reference for a preliminary ruling — Assessment of validity — Regulation (EC) No 1051/2009 — Common Customs Tariff — Tariff classification — Combined Nomenclature — Heading 8701 — Tractors — Subheadings 8701 90 11 to 8701 90 39 — Agricultural tractors (excluding pedestrian-controlled tractors) and forestry tractors, wheeled, new — Light four-wheeled all terrain vehicles designed to be used as tractors.#Case C-91/15.

1051/2009

Classification is determined by General Rules 1 and 6 for the interpretation of the Combined Nomenclature, Note 2 to Chapter 87 and the wording of CN codes 8701, 8701 90 and 8701 90 11 As the vehicle is equipped with a hole with fittings for attaching various coupling devices and shaft drive to the wheels, its intended use is to carry out work in difficult terrain and to haul or push other vehicles, appliances or loads (Note 2 to Chapter 87) Classification under heading 8703 is excluded as the vehicle meets the definition of Note 2 to Chapter 87 and is able to haul or push at least twice its dry weight (non-braked) (see also the CN Explanatory Notes to subheadings 8701 90 11 to 8701 90 90) The winch gives the vehicle the character of a forestry tractor (see also the CN Explanatory Notes to subheadings 8701 90 11 to 8701 90 50) The vehicle is therefore to be classified under CN code 8701 90 11 Documented CN 2026 code: 87019110, 8701, 87019011, 87019090, 87019590, 87019050. Commission 2026 transposition note: 8701 91 10 Modification of structure of heading 8701. “(see also the CN Explanatory Notes to subheadings 8701 90 11 to 8701 90 90)” to be replaced by “(see also the CN Explanatory Notes to subheadings 8701 91 10 to 8701 95 90)” “(see also the CN Explanatory Notes to subheadings 8701 90 11 to 8701 90 50)” to be replaced by “(see also the CN Explanatory Notes to subheading 8701 91 10)”

1231/2007

Classification is determined by General Rules 1 and 6 for the interpretation of the Combined Nomenclature and the wording of the CN codes 8701, 8701 90 and 8701 90 90. The vehicle is not to be classified under heading 8709, because it is neither designed nor intended to carry goods themselves and is unsuitable for use on railway station platforms. The Court of Justice of the European Communities ruled in Case C 495/03 (1) that this type of vehicle is to be classified under heading 8701. It is not to be classified as a road tractor for semi-trailers under subheading 8701 20, because it is not designed for use on the public road for transportation of freight over substantial distances. Therefore, the vehicle is to be classified as a tractor under subheading 8701 90 90. Documented CN 2026 code: 87019590, 8701. Commission 2026 transposition note: 8701 95 90 Modification of structure of heading 8701.