Other

1051/2009

This is a new four-wheel all-terrain vehicle, approximately 310 kg empty weight, equipped with an internal combustion engine (spark ignition, approximately 15 kW), a single seat for the driver, Ackermann-type steering (handlebar), brakes on all wheels, automatic clutch, reverse gear, and rear-wheel drive via a shaft. Fitted with deep-tread tires, a winch, and a traction capacity of about 1,170 kg, it is expressly designed for forestry and logging operations, with an orifice and attachment devices for specialized equipment. This vehicle falls under the classification of self-propelled agricultural or forestry machinery, subject to regulations on vehicle approval, forest safety, and possibly CE marking or OEA requirements depending on professional use.

1231/2007

The product is a domestic infrared sauna designed to accommodate up to two persons and intended for installation within a building. It consists of prefabricated wooden panels, a bench, a ventilation system, an air ionizer, and ceramic heating devices emitting long-wave infrared radiation (5.6 to 15 μm). The set also includes a door with a window, digital controls, and speakers; it provides both traditional sauna functions and those of an infrared heating device with relaxing or therapeutic purposes. Based on its main characteristics, classification can be in the category of body care equipment or sanitary appliances, considering the presence of electrical components and multiple functions, which requires particular attention to the General Rules of Interpretation (GRI) 1 and 3, as well as electrical safety regulations and CE marking.

Bartosch Airport Supply Services GmbH v Zollamt Wien

On those grounds, the Court (Ninth 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) 2016/1821 of 6 October 2016, must be interpreted as meaning that heading 8705 of that nomenclature does not cover vehicles designed to tow and push aircraft, referred to as ‘aircraft tractors’, since those aircraft tractors fall within heading 8701 of that nomenclature. [Signatures] ( *1 ) Language of the case: German.

Kawasaki Motors Europe NV v Inspecteur van de Belastingdienst/Douane

Judgment of the Court (Eighth Chamber) of 22 September 2016.#Kawasaki Motors Europe NV v Inspecteur van de Belastingdienst/Douane.#Reference for a preliminary ruling — Assessment of validity — Regulation (EC) No 1051/2009 — Common Customs Tariff — Tariff classification — Combined Nomenclature — Heading 8701 — Tractors — Subheadings 8701 90 11 to 8701 90 39 — Agricultural tractors (excluding pedestrian-controlled tractors) and forestry tractors, wheeled, new — Light four-wheeled all terrain vehicles designed to be used as tractors.#Case C-91/15.