PR Pet BV v Inspecteur van de Belastingdienst/Douane, kantoor Eindhoven
22 de junio de 2023ECLI:EU:C:2023:507
Códigos SA citados
Objeto
Reference for a preliminary ruling – Common Customs Tariff – Classification of goods – Combined Nomenclature – Heading 9403 – Articles consisting of a structure, intended for cats, referred to as ‘cat scratching posts’ – Goods consisting of a variety of materials – Implementing Regulations (EU) No 1229/2013 and (EU) No 350/2014
Resumen y fallo
On those grounds, the Court (Seventh 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 an article consisting of a structure, covered with different materials depending on the case, intended to give cats a place of their own which they can occupy, play in or scratch, referred to as a ‘cat scratching post’, does not fall under heading 9403 of that nomenclature. Such an article must be classified under the heading of that nomenclature corresponding to the material present to the greatest degree among those covering it, which it is for the referring court to determine. If those materials are present in equal proportions, that article should be classified under the heading which occurs last in numerical order among those which equally merit consideration. [Signatures] ( *1 ) Language of the proceedings: Dutch.
Palabras clave
Common Customs TariffClassification of goodsCombined NomenclatureHeading 9403Articles consisting of a structure, intended for cats, referred to as ‘cat scratching posts’Goods consisting of a variety of materials