Judgment — ECLI:EU:C:2009:366
Date: 2009-06-11
Language of the case: Latvian
Court formation: Sixth Chamber
Based on: Treaty establishing the European Economic Community (1957)
Subject matter: Free movement of goods;Common customs tariff;Customs Union
Concepts: The various tariff headings
Procedure: Reference for a preliminary ruling
Origin: Latvia

Summary of the Judgment Common Customs Tariff – Tariff headings – Active matrix liquid crystal devices of a certain type (Council Regulation No 2658/87, Annex I; Commission Regulation No 1789/2003) Subheading 8528 21 90 of 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 not applying, as at 29 December 2004, to active matrix liquid crystal devices (LCD) principally made up of the following elements: – two glass plates; – a layer of liquid crystal inserted between the two plates; – vertical and horizontal signal drivers; – backlight; – inverter providing high-voltage power for backlight; – control block – data transmission interface (control PCB or PWB) to ensure sequential transmission of data to each pixel (dot) of the LCD unit using specific technology – LVDS (low-voltage differential signalling). Since their end use depends on the additional parts added to them during the next stage of manufacture, such devices do not have the essential character of the complete or finished article, for the purposes of subheading 8528 21 90 of the Combined Nomenclature. However, those devices may, as parts which can be used in apparatus coming under heading 8528, be classified under heading 8529 of the Combined Nomenclature (‘Parts suitable for use solely or principally with the apparatus of headings 8525 to 8528’) and more specifically under subheading 8529 90 81 thereof. It is for the national court to ascertain whether those devices have the objective characteristics and properties necessary to be regarded as parts suitable for use solely or principally with the apparatus of headings 8525 to 8528 of the Combined Nomenclature. (see paras 27-32, operative part)