Judgment — ECLI:EU:C:2014:2097
Date: 2014-07-17
Language of the case: German
Court formation: Ninth Chamber
Subject matter: Free movement of goods;Common customs tariff;Customs Union
Procedure: Reference for a preliminary ruling
Origin: Germany

Summary — Judgment of the Court (Ninth Chamber), 17 July 2014 1. Customs union — Common Customs Tariff — Tariff heading — Substance producing, by chemical reaction and exposure to a laser light, a fluorescent effect intended for the analysis of white blood cells — Classification of a product having two possible uses in theory — Classification in headings 3204, 3212 or 3822 of the Combined Nomenclature — Classification according to the only possible use in practice — Classification under heading 3822 (Council Regulation No 2658/87, Annex I; Commission Regulation No 1810/2004) 2. Customs union — Common Customs Tariff — Tariff heading — Substance producing, by chemical reaction and exposure to a laser light, a fluorescent effect intended for the analysis of white blood cells — Classification of a product with two possible uses in theory (Commission Regulation No 827/2011) 1. The Combined Nomenclature set out in Annex I to Regulation No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff, as amended by Regulation No 1810/2004, must be interpreted as meaning that a product, composed of solvents and of a polymethine-based substance, which, although it may have a weak and non-permanent dyeing effect on textiles, is not in practice used for its dyeing properties and is intended exclusively for the analysis of white blood cells, by means of the deposition of ions in defined components of those blood cells, which, when exposed to laser light, become fluorescent for a limited period, comes under heading 3822 of the Combined Nomenclature relating to laboratory reagents. With regard to a product having two possible uses, as one of those uses is no more than a purely theoretical possibility, that product is, on the basis of its objective characteristics and properties, naturally intended for the other use and therefore comes under the tariff heading relating to that use. Likewise, in order to be classified under the tariff heading relating to a use, the product to be classified need not be solely or exclusively intended for that use. It suffices that that use is the main use for which the product is intended. Indeed, it is apparent from the Harmonised System Explanatory Notes on heading 3822 that the colouring matter referred to in heading 3204 is excluded from heading 3822, even if it is put up in a form allowing its use as diagnostic or laboratory reagents. However, it is also apparent from the HS Explanatory Notes on heading 3204 that the products which are not in practice used for their colouring properties are excluded from that heading. In practice, the product at issue is not likely to be used as colouring matter. (see paras 32, 41-43, 45, operative part) 2. See the text of the decision. (see para. 44)