Other

2016/614

Garden greenhouse approximately 140 × 140 × 200 cm, consisting of a steel metal frame with eight lateral wire shelves (each 58 × 28 cm), covered with a flexible plastic coating with a front roll-up opening and Velcro closure, allowing access for a person. Designed for the storage and temporary or permanent protection of plants, particularly in the context of sale or professional horticulture. This item falls under modular garden greenhouses or shelters, with a general conformity obligation for materials (safety, absence of hazardous substances, REACH), without specific CE requirements.

757/2014

This is a rectangular steel box with thick walls (more than 0.5 mm), a capacity less than 50 liters, equipped with a hinged lid, a mechanical locking system, and a lateral handle. It contains no interior fittings and is decorated with embossed motifs of biscuits and cartoon animals, suggesting its primary use for storing or presenting biscuits or other foodstuffs, or as a versatile storage box. The classification considers its material, decorative features, and intended use, in accordance with the Combined Nomenclature (CN) and relevant legal provisions, including Regulation 757/2014, implementing Regulation (EU) No 952/2013 (UCC), and the General Rules of Interpretation (GRI). The product's characteristics do not align with classifications for purely decorative items or containers solely for non-food use, and the decoration does not alter its primary function as a storage container for food or general purposes.

728/2013

The swivel caster consists of a mounting plate and a stainless steel housing, fitted with a rubber tire on a plastic rim with a bearing. It is designed for attachment to various equipment such as trolleys, hospital beds, and furniture. The diameter is approximately 13 cm. Its robust construction makes it suitable for industrial, hospital, or furniture applications. Typically, it is classified as an accessory or part for furniture or handling equipment, and may be subject to specific strength or safety requirements depending on its intended use, in accordance with Regulation 728/2013, the Combined Nomenclature (CN), and relevant customs classification rules, including the General Rules of Interpretation (GRI) and the applicable legal references.

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.

SIA Kurcums Metal v Valsts ieņēmumu dienests

On those grounds, the Court (Eighth Chamber) hereby rules: 1. Subheading 5607 49 11 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 1549/2006 of 17 October 2006, must be interpreted as meaning that cables such as those at issue in the main proceedings, which consist of both polypropylene and wound steel thread, do not fall as such within that subheading. 2. General rule 3(b) for the interpretation of the Combined Nomenclature in Annex I to Regulation No 2658/87, as amended by Regulation No 1549/2006, must be interpreted as meaning that the tariff classification of cables such as those at issue in the main proceedings is not to be carried out pursuant to that rule, subject to verification by the referring court, in the light of all the elements of fact placed before it, that neither of the two materials of which those cables are composed in itself gives those cables their essential character. 3. Article 1 of Council Regulation (EC) No 1601/2001 of 2 August 2001 imposing a definitive anti-dumping duty and definitively collecting the provisional anti-dumping duty imposed on imports of certain iron or steel ropes and cables originating in the Czech Republic, Russia, Thailand and Turkey must be interpreted as meaning that cables such as those at issue in the main proceedings, on the assumption that they are covered by subheading 7312 10 98 of the Combined Nomenclature in Annex I to Regulation No 2658/87, as amended by Regulation No 1549/2006, fall within the scope of that provision. 4. Subheading 7317 00 90 of the Combined Nomenclature in Annex I to Regulation No 2658/87, as amended by Regulation No 1549/2006, must be interpreted as meaning that corrugated clips with rounded tips connected by means of a pin, such as those at issue in the main proceedings, do not fall within that subheading. [Signatures] (