# C_2006143EN.01001702.xml

| 17.6.2006 | EN | Official Journal of the European Union | C 143/17 |
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17.6.2006

EN

Official Journal of the European Union

C 143/17

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Judgment of the Court (Fifth Chamber) of 27 April 2006 (reference for a preliminary ruling from the Gerechtshof te Amsterdam ) — Kawasaki Motors Europe NV v Inspecteur van de Belastingdienst/Douane district Rotterdam

(Case C-15/05) (1)

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(Common Customs Tariff - Tariff headings - Classification of vehicles - Tractors - Cars and vehicles principally designed for the transport of persons - Regulation (EC) No 2518/98 - Point 5 of the annexed table - Invalidity)

(2006/C 143/31)

Language of the case: Dutch

Referring court

Gerechtshof te Amsterdam

Parties to the main proceedings

Applicant: Kawasaki Motors Europe NV

Applicant:

Defendant: Inspecteur van de Belastingdienst/Douane district Rotterdam

Defendant:

Re:

Reference for a preliminary ruling — Gerechtshof te Amsterdam — Validity of Commission Regulation (EC) No 2518/98 of 23 November 1998 concerning the classification of certain goods in the Combined Nomenclature (OJ 1998 L 315, p. 3) — New (all terrain) vehicles designed for hauling or pushing another vehicle, appliance or load, considered suitable for transporting persons — Tariff classification — Heading 87 03 21 and heading 87 01 90.

Operative part of the judgment

The Court:

| 1. | By adopting a capacity different from that contained in the Harmonised System Committee's classification opinion of 1999 for vehicles described in subheading 8703 21 10 of the Combined Nomenclature, namely the capacity to tow loads three times their own weight or more, and thereby extending the scope of the heading covering vehicles principally designed for the transport of persons, point 5 of the table annexed to Commission Regulation (EC) No 2518/98 of 23 November 1998 concerning the classification of certain goods in the Combined Nomenclature is invalid. |
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1.

By adopting a capacity different from that contained in the Harmonised System Committee's classification opinion of 1999 for vehicles described in subheading 8703 21 10 of the Combined Nomenclature, namely the capacity to tow loads three times their own weight or more, and thereby extending the scope of the heading covering vehicles principally designed for the transport of persons, point 5 of the table annexed to Commission Regulation (EC) No 2518/98 of 23 November 1998 concerning the classification of certain goods in the Combined Nomenclature is invalid.

| 2. | New all terrain four-wheeled vehicles with one seat only, fitted with Ackerman steering controlled by a handlebar, equipped with a towing hitch and the technical characteristics of which enable them to push twice their own weight or more, must be classified in subheading 8701 90 of that Nomenclature. It is for the Gerechtshof te Amsterdam to classify such vehicles in the subheadings which correspond to their engine power. |
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2.

New all terrain four-wheeled vehicles with one seat only, fitted with Ackerman steering controlled by a handlebar, equipped with a towing hitch and the technical characteristics of which enable them to push twice their own weight or more, must be classified in subheading 8701 90 of that Nomenclature. It is for the Gerechtshof te Amsterdam to classify such vehicles in the subheadings which correspond to their engine power.

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(1)  OJ C 82, 2.4.2005.

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