Opinion of the Advocate General — ECLI:EU:C:1997:383
Date: 1997-07-17
Language of the case: German
Based on: Treaty establishing the European Economic Community (1957)
Subject matter: Free movement of goods;Common customs tariff;Customs Union
Procedure: Reference for a preliminary ruling
Origin: Germany

Summary of the Judgment
1. Common Customs Tariff— Tariff headings — Goods put up in sets for retail sale, comprising
a brassière and briefs — Separate classification of the components of the set under tariff sub­
headings 6108 21 00 and 6212 10 00 of the combined nomenclature — Not permissible having
regard to General Rule No 3(c) — Point 6 of the Annex to Commission Regulation No
1966/94 invalid
(Commission Regulation No 1966/94, Annex, Point 6)
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SUMMARY — CASE C-80/96
2. Common Customs Tariff— Tariff headings — Goods put up in sets for retail sale, comprising
a brassière and briefs — Classification, on the basis of General Rule No 3(c), under subhead­
ing 6212 10 00 of the combined nomenclature
1. Regulation No 1966/94 concerning the
classification of certain goods in the
combined nomenclature is invalid in so
far as in Point 6 of the Annex thereto it
classifies goods put up in sets for retail
sale, comprising a brassière and briefs,
separately under tariff subheadings
6108 21 00 and 6212 10 00. By providing
for a separate classification for each item
of such a set when General Rule No 3(c)
for the interpretation of the combined
nomenclature requires a single classifica­
tion, the Commission materially amended
the combined nomenclature and thus
acted ultra vires.
2. On a proper construction of the com­
bined nomenclature, goods put up in sets
for retail sale, comprising a brassière and
briefs, are to be classified pursuant to
General Rule No 3(c) under tariff sub­
heading 6212 10 00, that is to say, the
heading which occurs last in numerical
order among those which equally merit
consideration.
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