Pacific World Limited and FDD International Limited v The Commissioners for Her Majesty’s Revenue and Customs.
July 28, 2011ECLI:EU:C:2011:528
HS codes cited
Subject
Common Customs Tariff - Tariff classification - Combined Nomenclature - Moulded plastic false nail sets - Validity of Regulation (EC) No 1417/2007 - Other articles of plastics (heading 3926) - Manicure or pedicure preparations (heading 3304) - Manicure or pedicure sets and instruments (heading 8214).
Summary and operative part
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.
Keywords
Common Customs TariffTariff classificationCombined NomenclatureMoulded plastic false nail setsValidity of Regulation (EC) No 1417/2007Other articles of plastics (heading 3926)