andere

111/2011

Classification is determined by General Rules 1 and 6 for the interpretation of the Combined Nomenclature, Note 2 b) to Chapter 90 and by the wording of CN codes 9021 and 9021 29 00. Due to its design, the product is for specific use in dentistry and cannot be considered to be a ‘part of general use’ as referred to in Note 2 to Section XV. Therefore, classification under Section XV is excluded. The article, being a part of a dental fitting, is to be classified under heading 9021 which includes various dentists’ accessories for making dental crowns or dentures (see also the Harmonised System Explanatory Notes to heading 9021 (III) (B) (4)). The product is therefore to be classified under CN code 9021 29 00 as a part of a dental fitting. Documented CN 2026 code: 90212900.

Kinova Europe GmbH v Hauptzollamt Hannover

On those grounds, THE GENERAL COURT (Fifth Chamber, sitting with five Judges) hereby rules: Heading 9021 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, in the version resulting from Commission Implementing Regulation (EU) 2019/1776 of 9 October 2019, must be interpreted as meaning that the expressions ‘orthopaedic appliances’ and ‘other appliances which are worn or carried, or implanted in the body, to compensate for a defect or disability’, referred to by that heading, do not cover a robotic arm attached to an electric wheelchair which is operated by means of a joystick or a head control in order to perform movements imitating the movements of a human arm to handle certain objects. Papasavvas Sampol Pucurull Laitenberger Stancu Valasidis Delivered in open court in Luxembourg on 3 June 2026. [Signatures] * Language of the case: German.

Amoena Ltd v Commissioners for Her Majesty's Revenue and Customs

On those grounds, the Court (Tenth Chamber) hereby rules: The examination of the questions referred has not revealed any elements capable of affecting the validity of Commission Implementing Regulation (EU) 2017/1167 of 26 June 2017 concerning the classification of certain goods in the Combined Nomenclature. Jarukaitis Juhász Lycourgos Delivered in open court in Luxembourg on 19 December 2019. A. Calot Escobar Registrar I. Jarukaitis President of the Tenth Chamber ( *1 ) Language of the case: English.

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.