Judgment;Summary — ECLI:EU:C:2023:194
Date: 2023-03-09
Language of the case: Slovenian
Court formation: Tenth Chamber
Subject matter: Free movement of goods;Common customs tariff;Customs Union
Procedure: Reference for a preliminary ruling
Origin: Slovenia

Translation C-725/21 – 1 
Request for a preliminary ruling – Case C-725/21 
Reference for a preliminary ruling 
Date lodged: 
30 November 2021 
Referring court: 
Vrhovno sodišče Republike Slovenije (Slovenia) 
Date of the decision to refer: 
10 November 2021 
Appellant: 
SOMEO S.A., formerly PEARL STREAM S.A. 
Respondent: 
Republic of Slovenia 
  
[…] 
REQUEST 
FOR A PRELIMINARY RULING 
An appeal on a point of law is pending before the Vrhovno sodišče Republike 
Slovenije (Supreme Court of the Republic of Slovenia) in the administrative-law 
proceedings brought by the appellant, SOMEO S.A. (formerly PEARL STREAM 
S.A.), […] Strzelce Opolskie, Poland, [ …] against the respondent, the 
REPUBLIC OF SLOVENIA, represented by the Ministrstvo za finance 
(Ministry of Finance) […], concerning customs duties. 
By order […] of 10 November 2021, the Vrhovno sodišče Republike Slovenije 
[…] ordered that the proceedings in the appeal on a point of law be stayed, having 
decided, in the light of the issues concerning the interpretation of EU law raised 
before it, to request the Court of Justice of the European Union to give a 
preliminary ruling pursuant to Article 267 TFEU. 
EN 
REQUEST FOR A PRELIMINARY RULING OF 10.11.2021 – CASE C-725/21 
 
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Succinct presentation of the facts and procedure in the main proceedings 
1 In the period between August 2015 and June 2017, following a procedure relating 
to release for free circulation and simultaneous release for home use in relation to 
goods exempt from VAT as part of a supply to another Member State, the 
appellant declared, through an indirect representative (declarant), goods which 
were described in the customs declarations as ‘parts for car seats (net for making 
pockets in the rear part of seats and net supports)’ and ‘parts for car seats (net for 
making pockets in the rear part of seats, protection for the inside of seats)’. The 
goods were declared under tariff code 9401 90 80 of the Combined Nomenclature 
of the European Union (‘the CN’) and under TARIC code 90, which includes 
parts of seats classifiable as other, which are subject to a customs duty rate of 
2.7%. 
Procedure before the tax authorities 
2 The Finančna uprava Republike Slovenije (Financial Administration of the 
Republic of Slovenia) (‘the tax authority of first instance’), having carried out a 
customs control, found that the product ‘net for making pockets in the rear part of 
seats – Bend and net’ (‘the net for making pockets’) should have been classified 
under tariff code 6307 90 10 of the CN and TARIC code 00, relating to other 
made-up crocheted textile articles and to which a customs duty rate of 12% 
applies, and that the product ‘seat protector – Skirt assy» (‘the seat protector’) 
should have been classified under tariff code 3926 90 97 of the CN and TARIC 
code 90, which refers to other articles of plastics and to which a custom duty rate 
of 6.5% applies. Consequently, that administration ordered the appellant, by 
decision of 13 July 2018, to pay EUR 298 810.52 by way of customs duties on 
industrial products, together with the corresponding default interest. 
3 The Ministrstvo za finance, as the tax authority of second instance, dismissed as 
unfounded the administrative appeal brought by the appellant against the decision 
of the tax authority of first instance. It clarified that heading 9401 of the CN, 
which (also) includes parts of seats, does not apply to accessories. According to 
the assessment of the authority of second instance, both the products concerned 
are precisely accessories. In the view of that authority, the (plastic) seat protector 
does not have a structural function without which the seat could not carry out its 
essential and principal function, and the net for making pockets, which is attached 
to the (plastic) seat protector attached to the rear part of the vehicle seat, has only 
the additional function of holding small objects, so that, if it is removed, the seat 
retains all its essential functions. 
Administrative proceedings 
4 The appellant brought an action against the decision of the tax authority of first 
instance, which was dismissed by the Upravno sodišče (Administrative Court) by 
judgment of 23 June 2020. In that judgment, that court agreed with the two tax 
authorities’ classification of the products. It rejected the appellant’s arguments 
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that attaching the products at issue to car seats was essential and that those 
products would otherwise be unusable, arguing that the fact that a product is 
intended exclusively for a particular model of car (or object) is not, according to 
the case-law of the Court of Justice of the European Union (‘the [Court of 
Justice]’), relevant for the purpose of classifying such a product as a ‘part’ or 
‘accessory’. Consequently, the Upravno sodišče dismissed as unnecessary the 
appellant’s request to appoint an expert to give an opinion on the utility of the 
products in relation to car seats or on the possibility of using those products 
independently. 
5 The appellant submitted an application for leave to appeal on a point of law 
against the judgment of the Upravno sodišče, which was granted in part by the 
Vrhovno sodišče, which accepted the appeal by order […] of 18 November 2020, 
in particular with a view to resolving the following important legal issues: 
– Whether the product ‘seat protector – Skirt assy’ falls to be classified under 
tariff code 3926 90 97 of the CN (other articles of plastics) and TARIC code 90, 
or under tariff code 9401 90 80 of the CN and TARIC code 90, under which other 
parts of seats are classified. 
– Whether the product ‘net for making pockets in the rear part of seats – Bend 
and net’ falls to be classified under tariff code 6307 90 10 of the CN (other made-
up crocheted textile articles) and TARIC code 00, or under tariff code 9401 90 80 
of the CN and TARIC code 90, under which other parts of seats are classified. 
6 On that basis, the appellant lodged an appeal on a point of law. It stresses that the 
two products at issue should be classified under tariff code 9401 90 80 of the CN 
since the seat protector is not a product for general use or a similar plastic product 
falling under [Chapter] 39 of the CN, and the net for making pockets is not a 
made-up textile product falling under [Chapter] 63 of the CN; rather both are used 
exclusively for car seats and, if they are not attached to those seats, have no 
independent practical function. It further stresses that failure to attach the seat 
protector would prevent effective use of the seat itself because it is not an 
aesthetic or fungible addition, but an additional functionality of the seat 
(consolidation and protection of the seat structure itself, which is crucial from a 
safety point of view). Also as regards the net for making pockets, the appellant 
sets out, in essence, identical considerations, asserting that it is not an aesthetic or 
fungible addition, but an additional functionality of the seat since that product has 
not only a support function, but also a protective one. 
7 Since, in the view of the Vrhovno sodišče, the decision as to the tariff 
(sub)heading of the CN under which the two products at issue should be classified 
turns on a correct interpretation of the concept of ‘parts’ referred to in [heading] 
9401 of the CN, and thus the interpretation of EU law, the Vrhovno sodišče, as the 
highest court of the Republic of Slovenia, is required to refer the matter to the 
[Court of Justice]. 
REQUEST FOR A PRELIMINARY RULING OF 10.11.2021 – CASE C-725/21 
 
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Findings of fact concerning the goods at issue 
8 The seat protector is a product made of plastic and covered with felt, which is 
placed on the back of and underneath the car seat to protect the car’s interior. 
9 The net for making pockets takes the form of a crocheted elastic net, measuring 30 
x 20 cm, made of synthetic filaments, black in colour and with an integrated 
elastic thread. The net has a plastic band sewn along its entire length, on one side, 
with which it is to be attached to the rear part of the car seat. 
Applicable law 
EU law 
10 The versions of the CN applicable to the facts of the main proceedings are those 
arising from Commission Implementing Regulations (EU) No 1101/2014 of 
16 October 2014, 2015/1754 of 6 October 2015, and 2016/1821 of 6 October 2016 
amending Annex I to Council Regulation (EEC) No 2658/87 on the tariff and 
statistical nomenclature and on the Common Customs Tariff. There are no 
differences in wording between those versions as regards the general rules for the 
interpretation of the CN and the tariff headings to which the questions referred 
relate. 
11 Part One of the CN, laying down the preliminary provisions, has a Section I, 
which contains the general rules, and subsection A thereof, entitled ‘General rules 
for the interpretation of the [CN]’, provides as follows: 
‘Classification of goods in the [CN] shall be governed by the following principles: 
1. The titles of sections, chapters and sub-chapters are provided for ease of 
reference only; for legal purposes, classification shall be determined according to 
the terms of the headings and any relative section or chapter notes and, provided 
such headings or notes do not otherwise require, according to the following 
provisions. 
2. (a) Any reference in a heading to an article shall be taken to include a 
reference to that article incomplete or unfinished, provided that, as presented, the 
incomplete or unfinished article has the essential character of the complete or 
finished article. It shall also be taken to include a reference to that article complete 
or finished (or falling to be classified as complete or finished by virtue of this 
rule), presented unassembled or disassembled. 
(b) Any reference in a heading to a material or substance shall be taken to 
include a reference to mixtures or combinations of that material or substance with 
other materials or substances. Any reference to goods of a given material or 
substance shall be taken to include a reference to goods consisting wholly or 
SOMEO 
 
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partly of such material or substance. The classification of goods consisting of 
more than one material or substance shall be according to the principles of rule 3. 
3. When, by application of rule 2(b) or for any other reason, goods are prima 
facie classifiable under two or more headings, classification shall be effected as 
follows: 
(a) the heading which provides the most specific description shall be preferred 
to headings providing a more general description. However, when two or more 
headings each refer to part only of the materials or substances contained in mixed 
or composite goods or to part only of the items in a set put up for retail sale, those 
headings are to be regarded as equally specific in relation to those goods, even if 
one of them gives a more complete or precise description of the goods; 
(b) mixtures, composite goods consisting of different materials or made up of 
different components, and goods put up in sets for retail sale, which cannot be 
classified by reference to 3(a), shall be classified as if they consisted of the 
material or component which gives them their essential character, in so far as this 
criterion is applicable; 
(c) when goods cannot be classified by reference to 3(a) or (b), they shall be 
classified under the heading which occurs last in numerical order among those 
which equally merit consideration. 
…’ 
12 Part Two of the CN, entitled ‘Schedule of customs duties’, has, inter alia, a Section 
VII, entitled ‘Plastics and articles thereof; rubber and articles thereof’. 
13 That section contains, inter alia, Chapter 39 of the CN, entitled ‘Plastics and 
articles thereof’. 
14 Note 2(x) to that chapter states that that chapter does not cover articles of Chapter 
94 (for example, furniture, lamps and lighting fittings, illuminated signs, 
prefabricated buildings). 
15 Heading 3926 of the CN, which falls under Chapter 39 thereof, is structured as 
follows: 
3926 Other articles of plastics and articles of other materials of 
headings 3901 to 3914: 
…  
3926 90 – Other: 
…  
3926 90 97 – – – Other 
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16 Part Two of the CN also has a Section XI entitled ‘Textiles and textile articles’. 
17 According to Note 1(s) to that section, it does not cover articles of Chapter 94 (for 
example, furniture, bedding, lamps and lighting fittings). 
18 That section includes, inter alia, Chapter 63 of the CN, entitled ‘Other made-up 
textile articles; sets; worn clothing and worn textile articles; rags’. 
19 Heading 6307 of the CN is structured as follows: 
6307 Other made-up articles, including dress patterns 
…  
6307 90 – Other: 
6307 90 10 – – Knitted or crocheted 
…  
 
20 Part Two of the CN also has a Section XX entitled ‘Miscellaneous manufactured 
articles’. 
21 That section contains Chapter 94 of the CN, entitled ‘Furniture; bedding, 
mattresses, mattress supports, cushions and similar stuffed furnishings; lamps and 
lighting fittings, not elsewhere specified or included; illuminated signs, 
illuminated nameplates and the like; prefabricated buildings’. 
22 According to Note 1(d), that chapter does not cover [‘]parts of general use …, or 
similar goods of plastics (Chapter 39), or … [’]. 
23 Heading 9401 of the CN is structured as follows: 
9401 Seats (other than those of heading 9402), whether or not 
convertible into beds, and parts thereof: 
…  
9401 20 00 Seats of a kind used for motor vehicles 
…  
9401 90 – Parts 
…  
SOMEO 
 
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9401 90 80 – – – Other 
 
Issues relating to EU law 
24 The general rules for the interpretation of the CN provide, on the one hand, that 
the classification of goods is to be determined according to the terms of the 
headings and any section or chapter notes and, on the other hand, that the way in 
which the titles of sections, chapters or subchapters are worded is for ease of 
reference only. Furthermore, according to the settled case-law of the [Court of 
Justice], 1 in the interests of legal certainty and ease of verification, the decisive 
criterion for the tariff classification of goods is in general to be sought in their 
objective characteristics and properties as defined in the wording of the relevant 
heading of the CN and of the section or chapter notes. It is also clear from the 
case-law of the [Court of Justice] that, where the classification cannot be made on 
the sole basis of the objective characteristics and properties of the product 
concerned, the intended use of that product may constitute an objective criterion 
for customs classification if it is inherent in the product, on the understanding that 
(i) it is sufficient to take account of the main use for which the product is intended 
and (ii) that inherent character must be capable of being assessed on the basis of 
the objective characteristics and properties of that product. 2 
25 In that regard, the Vrhovno sodišče observes, first of all, that the seat protector is 
not expressly included in the wording of heading 3926, or in the wording of the 
notes to Section VII or Chapter 39 of the CN, and that the net for making pockets 
is not expressly included either in the wording of heading 6307 or in the wording 
of the notes to Section XI or Chapter 63 of the CN. Although the physical 
description of the two products could imply that they are to be classified under 
Chapter 39 and Chapter 63 respectively, neither Chapter 39 (Note 2(x)), nor 
Section XI (Note 1(s)), under which Chapter 63 also falls, contain products of 
Chapter 94 of the CN. In addition, (only) other made-up articles, including dress 
patterns, are classified under [heading] 6307. 
26 In the light of the foregoing, the Vrhovno sodišče questions, first of all, whether 
the two products at issue can be classified under Chapter 94, and more precisely 
under subheading 9401 90 80 of the CN, under which they are classifiable only if 
they can be considered to be ‘parts’ of seats (for motor vehicles). 
 
1 See, inter alia, judgments of 3 March 2016, Customs Support Holland, C-144/15, 
EU:C:2016:133, paragraphs 26 and 27; of 16 May 2019, Estron, C-138/18, EU:C:2019:419, 
paragraphs 50 and 51; and of 5 September 2019, TDK-Lambda Germany, C-559/18, 
EU:C:2019:667, paragraph 26. 
2 See, to that effect, judgments of 17 July 2014, Sysmex Europe, C-480/13, EU:C:2014:2097, 
paragraphs 31 and 32; of 13 May 2016, Toorank Productions, C-532/14 and C-533/14, 
EU:C:2016:337, paragraph 35; and of 5 September 2019, TDK-Lambda Germany, C-559/18, 
EU:C:2019:667, paragraph 27. 
REQUEST FOR A PRELIMINARY RULING OF 10.11.2021 – CASE C-725/21 
 
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27 The Vrhovno sodišče observes that the implementing regulations, in the versions 
applicable to the present dispute, do not define the term ‘parts’ for the purposes of 
Chapter 94 of the CN, but merely provide, in Note 3(A), that in headings 9401 to 
9403 references to parts of goods do not include references to sheets or slabs 
(whether or not cut to shape but not combined with other parts) of glass (including 
mirrors), marble or other stone or of any other material referred to in Chapter 68 
or 69. Furthermore, Note 3(B) provides that goods described in heading 9404, 
presented separately, are not to be classified in heading 9401, 9402 or 9403 as 
parts of goods. 
28 The [Court of Justice] has already made clear, in relation to the interpretation of 
that concept (with regard to other chapters and headings of the CN), that the 
concept of ‘parts’ implies the existence of a whole for the operation of which 
those parts are essential (see, inter alia, judgments of 15 February 2007, RUMA, 
C-183/06, EU:C:2007:110, paragraph 31; of 16 June 2011, Unomedical, 
C-152/10, EU:C:2011:402, paragraph 29; and of 19 July 2012, Rohm & Haas 
Electronic Materials CMP Europe and Others, C-336/11, EU:C:2012:500, 
paragraph 34). It follows from that case-law that, in order to classify articles as 
‘parts’ for the purposes of those chapters (that is to say 84, 85 and 90), it is not 
sufficient to show that, without those articles, the machine or apparatus is not able 
to carry out its intended functions. It is necessary to demonstrate that the 
mechanical and electronic functioning of the machine or apparatus in question is 
dependent on those articles (see, to that effect, judgment of 7 February 2002, 
Turbon International, C-276/00, EU:C:2002:88, paragraph 30, as well as 
paragraph 35 of the judgment in Rohm & Haas Electronic Materials CMP Europe 
and Others cited above). 
29 Although it follows from the case-law of the [Court of Justice] that, in the 
interests of a consistent and uniform application of the Common Customs Tariff, 
the concept of ‘parts’ must in principle be given an identical definition by 
reference to the various chapters contained in the CN (see judgment of 
12 December 2013, HARK GmbH & Co. KG Kamin- und Kachelofenbau, 
C-450/12, EU:C:2013:824, paragraph 37), the Vrhovno sodišče questions whether 
that concept can have an absolutely identical meaning also in the context of 
Chapter 94 of the CN, and specifically in connection with heading 9401 or 
subheading 9401 90 80 of the CN. In the view of the Vrhovno sodišče, this would 
mean that only goods without which a seat is incapable of carrying out its 
essential and principal function (in the sense of its being a functional unit) could 
be regarded as ‘parts’ of that seat. 3 
30 The Vrhovno sodišče considers that, in the light of the Explanatory Notes to the 
Harmonised Commodity Description and Coding System (‘the HS Explanatory 
Notes’), issued by the World Customs Organisation, the interpretation of the 
 
3 The concept of a ‘functional unit’, as defined by the case-law of the [Court of Justice], applies 
where a machine consists of individual parts designed to perform a single specific function (see 
judgment of 15 February 2007, RUMA GmbH, C-183/06, EU:C:2007:110, paragraph 32). 
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concept of ‘parts’ for the purposes of Chapter 94 may be broader than that arising 
from the case-law of the [Court of Justice] concerning other chapters of the CN. 
According to the case-law of the [Court of Justice], although [the HS Explanatory 
Notes] do not have binding force, they are an important means of ensuring the 
uniform application of the Common Customs Tariff and, as such, may be regarded 
as useful aids to its interpretation. 4 The version of the Explanatory Notes to 
heading 9401 available to the Vrhovno sodišče states: 
‘The heading also covers identifiable parts of chairs or other seats, such as backs, 
bottoms and arm-rests (whether or not upholstered with straw or cane, stuffed or 
sprung), and spiral springs assembled for seat upholstery. 
Separately presented cushions and mattresses, sprung, stuffed or internally fitted 
with any material or of cellular rubber or plastics whether or not covered, are 
excluded (heading 94.04) even if they are clearly specialised as parts of 
upholstered seats (e.g., settees, couches, sofas). When these articles are combined 
with other parts of seats, however, they remain classified in this heading. They 
also remain in this heading when presented with the seats of which they form 
part’. 
31 Taking into account the fact that, for example, arm-rests do not necessarily affect 
the function of the seat but that, nevertheless, the HS Explanatory Notes consider 
them, by way of example, to be part of a seat, the Vrhovno sodišče questions 
whether, in order to define the concept of ‘part’ for the purposes of Chapter 94 of 
the CN, it is actually necessary for the seat to be incapable of carrying out its 
essential and principal function without it, or whether it is sufficient for the 
individual part to be identifiable as part of the seat. If the latter aspect is decisive, 
it also questions, (in particular) in the light of Note 1(d) to Chapter 94, whether (or 
not) the possibility of general (non-)autonomous use of the two products in 
question has an impact on whether they are classified (or not classified) under 
heading 9401 90 80. 
32 The Vrhovno sodišče considers that the criteria set out do not allow it to classify, 
with certainty, the product ‘seat protector – Skirt assy’ – which is made of plastic 
and covered with felt and placed on the back of and underneath the car seat to 
protect the car’s interior – under tariff code 3926 90 97 of the CN (other articles of 
plastics) and TARIC code 90 or under tariff code 9401 90 80 of the CN and 
TARIC code 90, under which other parts of cars are classified. Nor do they allow 
the product ‘net for making pockets in the rear parts of seats – Bend and net’ – 
which takes the form of a crocheted elastic net, measuring 30 x 20 cm, made of 
synthetic filaments, black in colour and with an integrated elastic thread, which 
has a plastic band sewn along its entire length, on one side, with which it is to be 
attached to the rear part of the car seat – to be classified with certainty under tariff 
 
4 See, to that effect, judgments of 18 June 2009, Kloosterboer Services, C-173/08, 
EU:C:2009:382, paragraph 25, and of 20 June 2013, Agroferm, C-568/11, EU:C:2013:407, 
paragraph 28. 
REQUEST FOR A PRELIMINARY RULING OF 10.11.2021 – CASE C-725/21 
 
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code 6307 90 10 of the CN (other crocheted made-up textile articles) and TARIC 
code 00 or under tariff code 9401 90 80 of the CN and TARIC code 90, under 
which other parts of seats are classified. 
33 The Vrhovno sodišče is certainly aware of the fact that when the Court of Justice 
of the European Union is requested to give a preliminary ruling on a matter of 
tariff classification, its role is to provide the national court with guidance on the 
criteria the implementation of which will enable the latter to classify the products 
at issue correctly in the CN, rather than to effect that classification itself, a fortiori 
since the Court does not necessarily have available to it all the information which 
is essential in that regard, the national court being in a better position to do so, as 
held, for example, in the judgment of 4 March 2015, Oliver Medical, C-547/13, 
EU:C:2015:139, paragraph 44. 
34 However, the Vrhovno sodišče considers that the doubts expressed in the present 
case concern the very criteria for classification in the CN and it is therefore 
required, in order to ensure the uniform application of EU law, to refer the 
following questions to the Court of Justice of the European Union for a 
preliminary ruling, pursuant to the third paragraph of Article 267 of the Treaty on 
the Functioning of the European Union: 
1. In order to classify an individual product as a ‘part’ of a seat for motor 
vehicles for the purposes of Chapter 94 of the Combined Nomenclature in 
Annex I to Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff 
and statistical nomenclature and on the Common Customs Tariff, in the 
versions applicable to the main proceedings, is it necessary for the seat to be 
incapable of carrying out its essential and principal function (in the sense of 
its being a functional unit) without that product, or is it sufficient for the 
individual part, which is intended solely to be attached to car seats, to be 
identifiable as part of a seat? 
2. Does the possibility of a general (non-)autonomous use of the two 
products at issue have an impact on whether they are classified (or not 
classified) under subheading 9401 90 80? 
[…]