Judgment — ECLI:EU:C:2013:824
Date: 2013-12-12
Language of the case: German
Court formation: Tenth Chamber
Subject matter: Free movement of goods;Common customs tariff;Customs Union
Procedure: Reference for a preliminary ruling
Origin: Germany

Summary — Judgment of the Court (Tenth Chamber), 12 December 2013 Customs union — Common Customs Tariff — Tariff headings — Stove pipe sets — Classification under heading 7321 of the Combined Nomenclature (Council Regulation No 2658/87, Annex I) The Combined Nomenclature in Annex I to Regulation No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff, as amended by Regulation No 1031/2008, must be interpreted as meaning that a stove pipe set which comprises a right-angled tubular elbow component in steel with an external diameter of 154 mm and external dimensions of 495 mm x 595 mm, which is covered in heat-resistant paint and has a closing flap to allow internal cleaning, a chimney connection and an appropriate surround, must be classified under CN heading 7321 as a part, in steel, of a stove. In order to classify a stove pipe set as ‘parts’ of a stove, it is not sufficient to show that, without that article, the stove is not able to carry out its intended functions. It must be established that its mechanical or electric functioning is dependent on that article. That article is intended exclusively for use with stoves and serves to connect the stove to the chimney flue. In the absence of such a connection, the stove could not be operated because flue gases would escape. (see paras 36, 38, 44, operative part)