62023CJ0591_SUM
Case C‑591/23
ZCC Europe GmbH
v
Hauptzollamt Düsseldorf
(Request for a preliminary ruling from the Finanzgericht Düsseldorf)
Judgment of the Court (Ninth Chamber) of 19 December 2024
(Reference for a preliminary ruling – Customs union – Common Customs Tariff – Combined Nomenclature – Tariff classification – Headings 8113 and 8209 – Hard metal sticks made of cermets – Implementing Regulation (EU) 2021/910 – Validity – Classification criteria)
Customs union – Common Customs Tariff – Tariff headings – Hard metal sticks made of cermets – Classification by the Commission under subheading 81130090 of the Combined Nomenclature – Further processing other than simple fixation to a tool – Explicit mention of blanks of goods in that nomenclature – Shape of the goods and tool for which the goods were intended not yet identifiable at the time of customs clearance – No classification based on a specific use – Multiple uses – Presence of cooling channels – No effect – Alteration by the Commission of the content of tariff headings – Absence – Validity
(Council Regulation No 2658/87, Annex I, headings 8209 and 8113; Commission Regulation 2021/910)
(see paragraphs 36-53, operative part)
See the text of the decision.