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4 sentencias - HS 3926

C-344/23
CJEU

Pārtikas drošības, dzīvnieku veselības un vides zinātniskais institūts 'BIOR' v Valsts ieņēmumu dienests

Judgment of the Court (Sixth Chamber) of 5 September 2024.#Pārtikas drošības, dzīvnieku veselības un vides zinātniskais institūts “BIOR” v Valsts ieņēmumu dienests.#Reference for a preliminary ruling – Customs union – Common Customs Tariff – Regulation (EC) No 1186/2009 – Relief from import duties – Article 46 – Tags intended for the marking of fish – Concept of ‘scientific instrument or apparatus’ – Tariff classification – Combined Nomenclature – Subheadings 3926 90 92 and 3926 90 97.#Case C-344/23.

5 sept 20243926
C-104/23
CJEU

A GmbH & Co. KG v Hauptzollamt B

Judgment of the Court (Tenth Chamber) of 13 June 2024.#A GmbH & Co. KG v Hauptzollamt B.#Reference for a preliminary ruling – Customs union – Common Customs Tariff – Classification of goods – Combined Nomenclature – Tariff heading 9406 00 – Prefabricated buildings – Scope of the concept of ‘building’ – Calf hutches – Request for classification under subheading 9406 00 80 – Classified under subheading 3926 90 97.#Case C-104/23.

13 jun 20243926, 9406
C-215/10.
CJEU

Pacific World Limited and FDD International Limited v The Commissioners for Her Majesty’s Revenue and Customs.

On those grounds, the Court (Seventh Chamber) hereby rules: Commission Regulation (EC) No 1417/2007 of 28 November 2007 concerning the classification of certain goods in the Combined Nomenclature is valid in so far as it classifies the false nails and, thereby, the false nail sets described in its annex under subheading 3926 90 97 of 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 Regulation (EC) No 1549/2006 of 17 October 2006. [Signatures] * Language of the case: English.

28 jul 20113304, 3926, 8214
C-123/09.
CJEU

Roeckl Sporthandschuhe GmbH & Co. KG v Hauptzollamt München.

On those grounds, the Court (Third Chamber) hereby rules: The Combined Nomenclature constituting 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 1789/2003 of 11 September 2003, must be interpreted as meaning that riding gloves, such as those at issue in the main proceedings, made up of fabric raised on one side and covered with a layer of plastic, where the support fabric is raised on one side and the raised side is then completely covered with a layer of polyurethane foam, which has an essential function in use of the gloves as riding gloves, must be classified under subheading 3926 20 00 of the Combined Nomenclature. [Signatures] * Language of the case: German.

29 abr 20103926, 6116