Tracteurs agricoles et tracteurs forestiers, à roues

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.

1620/81

Whereas the Common Customs Tariff annexed to Council Regulation (EEC) No 950/68 (2), as last amended by Regulation (EEC) No 853/81 (3), includes under heading No 84.22 lifting, handling, loading or unloading machinery, under heading No 84.23 excavating, levelling and similar earth- moving machinery, under heading No 84.28 other agricultural machinery and under heading No 87.01 tractors other than those of the type used on railway station platforms; Whereas these headings are relevant to the classification of the abovementioned machines; Whereas, in accordance with Note 1 to Chapter 87, for the purposes of that Chapter and in particular of heading No 87.01, tractors are deemed to be vehicles constructed essentially for hauling or pushing another vehicle, appliance or load; Whereas propelling bases forming an integral part of a machine designed to perform any of the functions described in heading Nos 84.22, 84.23 or 84.28, in addition to hauling or pushing, are excluded from heading No 87.01; Whereas, however, the abovementioned machines, although capable of performing various operations according to the attachments fitted, are nevertheless constructed essentially for hauling and pushing loads (felled trees) and cannot therefore be classified as machines designed specifically to perform the functions described in heading Nos 84.22 or 84.23 or those covered by heading No 84.28; Whereas the machines must thus be classified under heading No 87.01 ; whereas since they are designed to perform. the operations normally carried out by forestry tractors, they therefore must be classified under subheading 8701 90; Whereas the measures provided for in this Regulation are in accordance with the opinion of the Committee on Common Customs Tariff Nomenclature, Documented CN 2026 code: 87019110, 87019210, 87019310, 87019410, 87019510, 8701. Commission 2026 transposition note: 8701 91 10 8701 92 10 8701 93 10 8701 94 10 8701 95 10 Modification of structure of heading 8701. More CN codes possible depending on the unknown engine power.