autres

2017/1971

Se trata de un dispositivo de almacenamiento electrónico interno de tipo SSD (Unidad de Estado Sólido), con dimensiones aproximadas de 100 × 70 × 7 mm, formato de 2,5 pulgadas y una capacidad de 128 GB, basado en memoria flash no volátil y equipado con memoria RAM DRAM, destinado al registro y lectura de datos digitales. Se conecta mediante interfaz SATA y se integra en máquinas automáticas de procesamiento de información, como ordenadores o servidores. Este producto corresponde al material de almacenamiento de datos (posición 8471), sin restricciones particulares más allá de cumplir con las normas eléctricas, directivas RoHS y, en su caso, REACH, según la composición química de los componentes.

Staatssecretaris van Financiën v Kamino International Logistics BV.

On those grounds, the Court (Third Chamber) hereby rules: 1. Monitors such as those at issue in the main proceedings are not excluded from classification in subheading 8471 60 90, as units of the kind used ‘principally’ in an automatic data-processing system within the meaning of Note 5(B)(a) to Chapter 84 of 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, solely because they are capable of displaying signals coming both from an automatic data-processing machine and from other sources. 2. In order to determine whether monitors such as those at issue in the main proceedings are units of the kind used principally in an automatic data-processing system, the national authorities, including the courts, must refer to the indications given in the Explanatory Notes relating to heading 8471 of the Harmonised System introduced by the International Convention on the Harmonised Commodity Description and Coding System, concluded in Brussels on 14 June 1983, and the Protocol of Amendment thereto of 24 June 1986, in particular to points 1 to 5 of Part One, Chapter I(D), relating to display units of automatic data-processing machines. 3. Commission Regulation (EC) No 754/2004 of 21 April 2000 concerning the classification of certain goods in the Combined Nomenclature is not applicable for the purposes of tariff classification of the monitors at issue in the main proceedings. [Signatures] * Language of the case: Dutch.

Kip Europe SA e.a. (C-362/07) et Hewlett Packard International SARL (C-363/07) contre Administration des douanes - Direction générale des douanes et droits indirects.

On those grounds, the Court (Third Chamber) hereby rules: 1. Note 5(E) to Chapter 84 of 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 1719/2005 of 27 October 2005, is to be interpreted as meaning that only machines incorporating an automatic data-processing machine or working in conjunction with such a machine, whose function is not data processing, perform ‘a specific function other than data processing’. 2. If the copying function performed by the machines at issue in the main proceedings is secondary in relation to the printing and electronic scanning functions, they must be considered units of automatic data-processing machines within the meaning of Note 5(B) to Chapter 84 of the combined nomenclature constituting Annex I to Regulation No 2658/87, as amended by Regulation No 1719/2005, which units, by application of Note 5(C) to that chapter, if they are presented in isolation, fall within heading 8471. In such a case, the relevant subheading must be determined in accordance with Note 3 to Section XVI of the said nomenclature. However, if the importance of that copying function is equivalent to that of the other two functions, those machines must be classified, by application of General Rule 3(b) of the General rules for the interpretation of that nomenclature, under the heading corresponding to the module which gives those machines their essential character. If such identification proved impossible, they must be classified under heading 9009 in accordance with General Rule 3(c). 3. Examination of the fifth questions referred has not raised any factor liable to affect the validity of point 4 of the Annex to Commission Regulation (EC) No 400/2006 of 8 March 2006 concerning the classification of certain goods in the Combined Nomenclature. [Signatures] * Language of the case: French.

Kip Europe SA and Others (C-362/07) and Hewlett Packard International SARL (C-363/07) v Administration des douanes - Direction générale des douanes et droits indirects.

On those grounds, the Court (Third Chamber) hereby rules: 1. Note 5(E) to Chapter 84 of 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 1719/2005 of 27 October 2005, is to be interpreted as meaning that only machines incorporating an automatic data-processing machine or working in conjunction with such a machine, whose function is not data processing, perform ‘a specific function other than data processing’. 2. If the copying function performed by the machines at issue in the main proceedings is secondary in relation to the printing and electronic scanning functions, they must be considered units of automatic data-processing machines within the meaning of Note 5(B) to Chapter 84 of the combined nomenclature constituting Annex I to Regulation No 2658/87, as amended by Regulation No 1719/2005, which units, by application of Note 5(C) to that chapter, if they are presented in isolation, fall within heading 8471. In such a case, the relevant subheading must be determined in accordance with Note 3 to Section XVI of the said nomenclature. However, if the importance of that copying function is equivalent to that of the other two functions, those machines must be classified, by application of General Rule 3(b) of the General rules for the interpretation of that nomenclature, under the heading corresponding to the module which gives those machines their essential character. If such identification proved impossible, they must be classified under heading 9009 in accordance with General Rule 3(c). 3. Examination of the fifth questions referred has not raised any factor liable to affect the validity of point 4 of the Annex to Commission Regulation (EC) No 400/2006 of 8 March 2006 concerning the classification of certain goods in the Combined Nomenclature. [Signatures] * Language of the case: French.