Opinion of the Advocate General — ECLI:EU:C:1999:385
Date: 1999-07-08
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 
Common Customs Tariff— Tariff headings — 'Builders' joinery and carpentry of wood' 
within the meaning of heading 4418 of the combined nomenclature — Inclusion by the 
Commission, under that heading, of rectangular wood blocks used in the construction of 
window frames — Modification of the tariff heading — Invalidity of point 2 of the Annex 
to Regulation No 1509/97 
(Council Regulation No 2658/87, Art. 9; Commission Regulation No 1509/97, Annex, 
point 2) 
I - 1975 
SUMMARY — CASE C-309/98 
When, in point 2 of the Annex to Regula­
tion No 1509/97, the Commission classi­
fied rectangular wood blocks, 48 or 85 mm 
wide x 72 mm high, used in the construc­
tion of window frames, consisting of layers 
of wood glued together with the grain 
running parallel and with slightly rounded 
edges under subheading 4418 90 10 of the 
combined nomenclature, it altered the 
subject-matter of heading 4418 of the 
combined nomenclature. It therefore went 
beyond the powers to clarify the tariff 
heading conferred on it under Article 9 of 
Regulation No 2658/87 on the tariff and 
statistical nomenclature and on the Com­
mon Customs Tariff, with the consequence 
that Regulation No 1509/97 is, to that 
extent, invalid. 
Although certain products made of glue-
laminated timber are covered by the desig­
nation 'builders'... carpentry' mentioned in 
heading 4418 of the combined nomencla­
ture, it cannot however be inferred from 
that designation that all products made of 
glue-laminated timber must be classified 
under that heading as builders' carpentry. 
In order for such products to be classified 
under that heading they must have the 
objective characteristics and properties 
defined by the wording of that heading. 
(See paras 13, 27-28, 34 and operative 
part) 
I - 1976