Opinion of the Advocate General — ECLI:EU:C:1997:352
Date: 1997-07-10
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 — Nightdress within the meaning of heading 60.04 
of the Common Customs Tariff — Concept — Under garments intended to be worn exclusively 
or essentially in bed — Included 
Subheading 60.04 B IV b 2 bb of the Com­
mon Customs Tariff, in the version resulting 
from Regulation N o 3400/84 amending 
Regulation N o 950/68 on the Common Cus­
toms Tariff, must be construed as covering 
under garments which, by reason of their 
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SUMMARY — CASE C-338/95 
objective characteristics, are intended to be 
•worn exclusively or essentially in bed. It is 
for the national court to determine, in the 
light of the cut of the garments, their com­
position and presentation, and developments 
in fashion within the Member State con­
cerned, whether those garments do have such 
objective characteristics or whether, on the 
contrary, they may be worn equally in bed 
and elsewhere. 
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