Tableware and kitchenware

2023/1419

Assortment of four miniature cups made of fine bone china, fully glazed and decorated with typographic figures, without handles, approximately 6 cm high and 5.5 cm in diameter. Mainly designed for domestic use as small drinking vessels (tableware), these items can also serve decorative purposes, such as containers for flowers or candles. According to the General Rules of Interpretation (GRI), the classification leans towards bone china tableware (Chapter 69, heading 6911), unless the presentation or primary use clearly pertains to ornamentation (heading 6913). No marking or specific requirements under REACH or EU legislation are necessary for this type of product.

2023/1420

Circular bone china porcelain plate, approximately 20 cm in diameter, fully glazed, featuring a stylized letter decoration. Designed primarily for tableware use but also suitable for decorative purposes (wall hanging possible although the accessory is not included upon import). The classification leans towards bone china tableware (Chapter 69, heading 6911), provided that its primary use remains domestic; otherwise, if the item is presented as an ornament, classification as decorative objects (Chapter 69, heading 6913) may be applicable. The presence of glazing and decoration does not entail specific technical requirements or marking obligations under REACH or CE marking.

1676/89

Whereas, to ensure the uniform application of the combined nomenclature annexed to Regulation (EEC) No 2658/87, provisions are required on the tariff classification of a glass bottle containing 0,7 litres of rice wine (sake), a small procelain jug and three small dringking bowls, also of porcelain, put up together in a box; Whereas the combined nomenclature annexe to Regulation (EEC) No 2658/87 CN code 2206 00 93 covers other still fermented beverages, in containers holding 2 litres or less and CN code 6911 10 00 covers 'tableware and kitchenware'; whereas, for the classification of the abovementioned goods, these two codes could be envisaged; Whereas these articles shall not be considered as 'goods put up in sets', within the meaning of general rule 3 (b) for the interpretation of the combined nomenclature, given that they do not satisfy the condition laid down at point X (b) of the Explanatory Notes to the Harmonized System drawn up by the Customs Cooperation Council relating to Rule 3 (b) i.e. they do not 'consist of products . . . . put up together to meet a particular need . . . .'; Whereas correct interpretation of the text of the abovementioned rule 3 (b) leads one to the conclusion that simultaneous use of the articles in question is an insufficient ground for considering that the goods constitute a set; in particular, an alteration leading to the creation of a new product should be involved or the presence of the article should be essential in order to carry out the activity in question; Whereas the association of the wine and porcelain receptacles in question satisfies none of the abovementioned criteria; whereas the rice wine is already in its original bottle and the use of the receptables in question is neither complementary nor meets a particular need; in these circumstances, the articles in question should be classified separately; Whereas the Nomenclature Committee has not issued an opinion within the time limit laid down by the chairman Documented CN 2026 code: 22060059, 69111000.

Tigers GmbH contre Hauptzollamt Landshut

Par ces motifs, la Cour (huitième chambre) dit pour droit : L’article 1 er , paragraphe 3, du règlement d’exécution (UE) n o 412/2013 du Conseil, du 13 mai 2013, instituant un droit antidumping définitif et portant perception définitive du droit provisoire institué sur les importations d’articles en céramique pour la table et la cuisine originaires de la République populaire de Chine, doit être interprété en ce sens qu’il autorise à présenter, postérieurement à la déclaration en douane, une facture commerciale en bonne et due forme, aux fins de la fixation d’un droit antidumping définitif, quand toutes les autres conditions préalables nécessaires à l’obtention d’un taux de droit de douane antidumping spécifique à l’entreprise sont remplies et lorsque le respect de la bonne application des droits antidumping est assuré, ce qu’il appartient à la juridiction de renvoi de vérifier. Signatures ( *1 ) Langue de procédure : l’allemand.