Champignons et truffes, préparés ou conservés autrement qu'au vinaigre ou à l'acide acétique

Barsoum Chabo contre Hauptzollamt Hamburg-Hafen.

Sommaire de l'arrêt

2025/2380

Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 7326 and 7326 20 00. The article is an important component of the electric grill. It is intended to support and hold the heating element in place, thereby ensuring consistent and even heat distribution across the cooking surface/grate, reducing the risk of electrical hazards and extending the lifespan of both the heating element and the grill. Nevertheless, based on its objective characteristics, the article is not identifiable as being a part suitable for use solely or principally with electrothermic appliances of heading 8516. Classification under heading 8516, as a part of the electric grill is therefore excluded. (See also the judgment of the Court of Justice of the European Union of 19 July 2012 in Case C-336/11, Rohm & Haas Electronic Materials CMP Europe GmbH and Others, ECLI:EU:C:2012:500, paragraphs 34 and 35.) Consequently, the steel bracket is to be classified according to its constituent material, under heading 7326, as other article of iron or steel. The product is therefore to be classified under CN code 7326 20 00, as an article of iron or steel wire. p. 8); p. 9); p. 3); p. 35); p. 18); p. 33); p. 15); p. 5); p. 1); p. 51); p. 1); p. 3); p. 1) p. 43) p. 5). p.1) p.6) p.21) Implementing Regulation (EU) 2018/553 of p. 4) p. 1) (repealing 1 item of the Regulation) (repealing item 5 of the Regulation) (repealing item 7 of the Regulation) p. 22); p. 9); p. 5); p. 9); p. 12); p. 17); p. 9); p. 12); p. 27); p. 3); p. 37); p. 18); p. 3); p. 45); p. 34); p. 1); p. 1); p. 1) p. 29) p. 3) p 1) p 1) p 1) p. 7) p. 1) p. 16) p.1) p 3) p. 5) p. 21-22) Documented CN 2026 code: 73262000, 1999, 2003, 2005, 2006, 2009, 2010, 2013, 2014, 2015, 2017, 2019, 2020, 2022, 1989, 1990, 1991, 1992, 1993, 2007, 2011, 2018, 2023, 2024, 2025.