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CJEU Case Law - Tariff Classification

Court of Justice of the EU judgments on customs classification and the Combined Nomenclature - binding legal authority

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6 judgments - HS 7307

Skatteministeriet v Danish Fluid System Technologies A/S

On those grounds, the Court (Sixth Chamber) hereby rules: Subheading 73072210 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 Council Regulation (EC) No 254/2000 of 31 January 2000, in the version resulting from Commission Regulation (EU) No 861/2010 of 5 October 2010, must be interpreted as meaning that stainless steel tube or pipe fittings, other than cast fittings, which have an external thread and do not constitute short tube sections with an interior thread, used to join two tubes by screwing them into that fitting or by simply pushing them into that fitting, cannot be regarded as being ‘sleeves’ coming under that subheading. [Signatures] ( *1 ) Language of the case: Danish.

May 25, 20237307

Openbaar Ministerie and Federale Overheidsdienst Financiën v Profit Europe NV and Gosselin Forwarding Services NV

On those grounds, the Court (Tenth Chamber) hereby rules: Commission Regulation (EU) No 1071/2012 of 14 November 2012 imposing a provisional anti-dumping duty on imports of threaded tube or pipe cast fittings, of malleable cast iron, originating in the People’s Republic of China and Thailand and Council Implementing Regulation (EU) No 430/2013 of 13 May 2013 imposing a definitive anti-dumping duty and collecting definitively the provisional duty imposed on imports of threaded tube or pipe cast fittings, of malleable cast iron, originating in the People’s Republic of China and Thailand and terminating the proceeding with regard to Indonesia, in the version prior to the amendments made to the latter by Commission Implementing Regulation (EU) 2019/262, of 14 February 2019, must be interpreted as meaning that the provisional and definitive anti-dumping duties imposed by those regulations apply to threaded tube or pipe cast fittings of spheroidal graphite cast iron, originating in China. [Signatures] ( *1 ) Language of the case: Dutch.

Jul 15, 20217307

KORADO, a.s. v Generální ředitelství cel

On those grounds, the Court (Eighth 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) No 1101/2014 of 16 October 2014, must be interpreted as meaning that welded steel parts such as those at issue in the main proceedings must, subject to the referring court’s assessment of all the factual information available to it, be classified under CN heading 7307, as ‘tube or pipe fittings’. [Signatures] ( *1 ) Language of the case: Czech.

May 15, 20197307, 7315, 7322

C-397/17 and C-398/17

Profit Europe NV v Belgische Staat

Judgment of the Court (Tenth Chamber) of 12 July 2018.#Profit Europe NV v Belgische Staat.#Reference for a preliminary ruling — Regulation (EEC) No 2658/87 — Customs Union and Common Customs Tariff — Tariff classification — Combined Nomenclature — Subheadings 7307 11 10, 7307 19 10 and 7307 19 90 — Cast tube or pipe fittings, of spheroidal graphite cast iron.#Joined Cases C-397/17 and C-398/17.

Jul 12, 20187307

C-397/17 et C-398/17

Profit Europe NV contre Belgische Staat

Arrêt de la Cour (dixième chambre) du 12 juillet 2018.#Profit Europe NV contre Belgische Staat.#Renvoi préjudiciel – Règlement (CEE) no 2658/87 – Union douanière et tarif douanier commun – Classement tarifaire – Nomenclature combinée – Sous‑positions 7307 11 10, 7307 19 10 et 7307 19 90 – Accessoires de tuyauterie moulés, en fonte à graphite sphéroïdal.#Affaires jointes C-397/17 et C-398/17.

Jul 12, 20187307

HARK GmbH & Co KG Kamin- und Kachelofenbau v Hauptzollamt Duisburg

On those grounds, the Court (Tenth Chamber) hereby rules: 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, must be interpreted as meaning that a stove pipe set, such as that at issue in the main proceedings, which comprises a right-angled tubular elbow component in steel with an external diameter of 154 mm and external dimensions of 495 mm x 595 mm, which is covered in heat-resistant paint and has a closing flap to allow internal cleaning, a chimney connection and an appropriate surround, must be classified under CN heading 7321 as a part, in steel, of a stove. [Signatures] ( *1 ) Language of the case: German.

Dec 12, 20137307, 7315, 7321 +1