Judgment — ECLI:EU:C:2010:237
Date: 2010-04-29
Language of the case: German
Court formation: Third Chamber
Subject matter: Free movement of goods;Common customs tariff;Customs Union
Procedure: Reference for a preliminary ruling
Origin: Germany

Summary of the Judgment Common Customs Tariff – Tariff headings – Riding gloves made up of fabric raised on one side and covered with a layer of plastic (Council Regulation No 2658/87, Annex I; Commission Regulation No 1789/2003) The Combined Nomenclature constituting Annex I to Regulation No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff, as amended by Regulation No 1789/2003, must be interpreted as meaning that riding gloves, such as those at issue in the main proceedings, made up of fabric raised on one side and covered with a layer of plastic, where the support fabric is raised on one side and the raised side is then completely covered with a layer of polyurethane foam, which has an essential function in use of the gloves as riding gloves, must be classified under subheading 3926 20 00 of the Combined Nomenclature. The raising of the textile material on those gloves cannot be the decisive criterion for their classification. It is instead necessary to assess the general appearance of the riding gloves and all the features that give them their essential character, taking into account, in particular, the relative importance of the criteria used for their classification. Those gloves have the primary function of enabling the reins to be held and the horse controlled, by facilitating flexibility and grip. The element which allows that function to be performed, and is especially designed for that purpose, is the polyurethane foam which covers all of the outer part of those gloves and which comes into contact with the reins. The textile material inside the gloves does not fundamentally change the polyurethane’s properties, but merely increases its effectiveness by improving grip and comfort for the wearer. (see paras 40, 43, operative part)