# C_2006224EN.01000902.xml

| 16.9.2006 | EN | Official Journal of the European Union | C 224/9 |
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16.9.2006

EN

Official Journal of the European Union

C 224/9

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Judgment of the Court (Sixth Chamber) of 13 July 2006 (reference for a preliminary ruling from the Gerechtshof te Amsterdam — Netherlands) — Anagram International Inc. v Inspecteur van de Belastingdienst — Douanedistrict Rotterdam

(Case C-14/05) (1)

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(Common Customs Tariff - Combined Nomenclature - Tariff classification - Gas-filled balloons)

(2006/C 224/16)

Language of the case: Dutch

Referring court

Gerechtshof te Amsterdam

Parties to the main proceedings

Applicant: Anagram International Inc.

Applicant:

Defendant: Inspecteur van de Belastingdienst — Douanedistrict Rotterdam

Defendant:

Re:

Reference for a preliminary ruling — Gerechtshof te Amsterdam — Interpretation of the Annex to Commission Regulation (EC) No 442/2000 of 25 February 2000 concerning the classification of certain goods in the Combined Nomenclature (OJ 2000 L 54, p. 33) — Validity — Tariff classification of balloons — General Rules 1 and 6 for the interpretation of the Combined Nomenclature — Heading 9505 90 00 and heading 9503 90 32

Operative part of the judgment

| 1. | Consideration of the second question has disclosed nothing capable of affecting the validity of Commission Regulation (EC) No 442/2000 of 25 February 2000 concerning the classification of certain goods in the Combined Nomenclature in so far as the products referred to in point 3 of the table set out in the Annex thereto are classified under subheading 9503 90 32 of the Combined Nomenclature of the Common Customs Tariff, 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 1832/2002 of 1 August 2002. |
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1.

Consideration of the second question has disclosed nothing capable of affecting the validity of Commission Regulation (EC) No 442/2000 of 25 February 2000 concerning the classification of certain goods in the Combined Nomenclature in so far as the products referred to in point 3 of the table set out in the Annex thereto are classified under subheading 9503 90 32 of the Combined Nomenclature of the Common Customs Tariff, 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 1832/2002 of 1 August 2002.

| 2. | The classification decided upon by the Commission of the European Communities in Regulation No 442/2000, as regards the product described in point 3 of the table set out in the Annex thereto, is applicable by analogy to gas-filled balloons made of aluminised, bonded plastic foil, the plastic foil forming the inside of the balloon. |
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2.

The classification decided upon by the Commission of the European Communities in Regulation No 442/2000, as regards the product described in point 3 of the table set out in the Annex thereto, is applicable by analogy to gas-filled balloons made of aluminised, bonded plastic foil, the plastic foil forming the inside of the balloon.

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(1)  OJ C 82 of 2.4.2005.

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