62020CO0099_INF
Order of the Court (Ninth Chamber) of 3 December 2020 – Siebenburgisches Nugat
(Case C‑99/20) (
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)
(Reference for a preliminary ruling – Article 99 of the Rules of Procedure of the Court of Justice – Customs union – Common customs tariff – Combined nomenclature – Tariff headings – Subheading 83024130 – Metal rail components for hanging curtains)
1.
Customs union – Common Customs Tariff – Classification of goods – Criteria – Characteristics and objective properties – Scope – Purpose of the product – Included
(Council Regulation No 2658/87, Annex I)
(see paras 25-27)
2.
Customs union – Common Customs Tariff – Tariff headings – Classification of goods – Base metal curtain rods – Classification within tariff subheading 83024190 of the Combined Nomenclature – Rail components for hanging curtains in the form of finished tubes (painted, nickel-plated, chromed) – Included – Exception – Finished tubes consisting in rods, tubes or bars merely cut to the desired length – Verification by the national court
(Council Regulation No 2658/87, Annex I)
(see para. 37, operative part.)
Operative part
The combined nomenclature, as set out 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 version resulting from Commission Implementing Regulation (EU) 2015/1754 of 6 October 2015, must be interpreted as meaning that rail components for hanging curtains, in the form of finished tubes (painted, nickel-plated, chromed), come under tariff subheading 83024190, unless those finished tubes consist in rods, tubes or bars merely cut to the desired length, which it is for the referring court to verify for the purposes of the tariff classification of the goods.
(
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)	OJ C 279, 24.08.2020