# C_2010148EN.01002002.xml

| 5.6.2010 | EN | Official Journal of the European Union | C 148/20 |
| -------- | -- | -------------------------------------- | -------- |

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Reference for a preliminary ruling from the Højesteret (Denmark) lodged on 31 March 2010 — Unomedical A/S v Skatteministeriet

(Case C-152/10)

2010/C 148/31

Language of the case: Danish

Referring court

Højesteret

Parties to the main proceedings

Applicant: Unomedical A/S

Defendant: Skatteministeriet

Questions referred

| 1. | Is a dialysis bag, manufactured from plastic, which is specially designed for and can only be used with a dialyser to be classified under
—
Chapter 90, CN heading 9010 90 30, as a ‘part’ and/or ‘accessory’ for a dialyser, see chapter note 2(b) to Chapter 90 of the Common Customs Tariff
or —
Chapter 39, CN heading 3926 90 99, as plastics or articles thereof? | — | Chapter 90, CN heading 9010 90 30, as a ‘part’ and/or ‘accessory’ for a dialyser, see chapter note 2(b) to Chapter 90 of the Common Customs Tariff
or | — | Chapter 39, CN heading 3926 90 99, as plastics or articles thereof? |
| -- | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | - | ------------------------------------------------------------------------------------------------------------------------------------------------------ | - | ------------------------------------------------------------------- |
| — | Chapter 90, CN heading 9010 90 30, as a ‘part’ and/or ‘accessory’ for a dialyser, see chapter note 2(b) to Chapter 90 of the Common Customs Tariff
or | | | | |
| — | Chapter 39, CN heading 3926 90 99, as plastics or articles thereof? | | | | |

| 2. | Is a urine drainage bag, manufactured from plastic, which is specially designed for and therefore can only be, and in fact is, used exclusively in connection with a catheter, to be classified under
—
Chapter 90, CN heading 9018399030, as a ‘part’ and/or ‘accessory’ for a catheter, see chapter note 2(b) to Chapter 90 of the Customs Tariff
or —
Chapter 39, CN heading 3926 90 99, as plastics or articles thereof? | — | Chapter 90, CN heading 9018399030, as a ‘part’ and/or ‘accessory’ for a catheter, see chapter note 2(b) to Chapter 90 of the Customs Tariff
or | — | Chapter 39, CN heading 3926 90 99, as plastics or articles thereof? |
| -- | -------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | - | ----------------------------------------------------------------------------------------------------------------------------------------------- | - | ------------------------------------------------------------------- |
| — | Chapter 90, CN heading 9018399030, as a ‘part’ and/or ‘accessory’ for a catheter, see chapter note 2(b) to Chapter 90 of the Customs Tariff
or | | | | |
| — | Chapter 39, CN heading 3926 90 99, as plastics or articles thereof? | | | | |

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