Opinion of the Advocate General — ECLI:EU:C:2001:51
Date: 2001-01-23
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 — 'Child-carrier' designed for carrying a 
child in a seated position on an adult's back — Classification under heading 6307 of the 
Combined Nomenclature 
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SUMMARY — CASE C-288/99 
The Combined Nomenclature, set out in 
Annex I to Regulation No 1359/95 amend­
ing Annexes I and II to Regulation 
No 2658/87 on the tariff and statistical 
nomenclature and on the Common Cus­
toms Tariff, and repealing Regulation 
No 802/80, is to be interpreted in such a 
way that a product called a 'child carrier', 
which is designed for carrying a child in a 
seated position on an adult's back, consists 
essentially of a support frame of aluminium 
tubing and a child's seat of synthetic 
material, is assembled by being sewn to­
gether, is padded at the sides and at head 
level, and fitted out with safety belts, 
padded shoulder straps and a textile waist 
band, and which includes a pocket for 
storing small items under the seat, is to be 
classified under tariff heading 6307, in 
application of general rule 3(b) for the 
interpretation of the Combined Nomenclat­
ure. The textile parts that give such a 
product its essential character fall under 
that heading. 
(see paras 28, 31 and operative part) 
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