Opinion of Mr Advocate General Lenz delivered on 4 May 1988. - Sportex GmbH & Co. v Oberfinanzdirektion Hamburg. - Reference for a preliminary ruling: Bundesfinanzhof - Germany. - Tariff classification - Pre-impregnated carbon fibres. - Case 253/87.



European Court reports 1988 Page 03351



Opinion of the Advocate-General

Mr President,

Members of the Court,

1. I am in a position to give my Opinion forthwith on the customs classification question asked

by the Bundesfinanzhof (Federal Finance Court), on which only the Commission has submitted

observations to the Court. The divergent view taken by the plaintiff in the main proceedings is

apparent from the order making the reference.

2. It seems to me that the Commission's observations on the problem brought before the Court

are persuasive. I therefore think that the Chamber should follow them.

3. From the description of the goods given by the Oberfinanzdirektion (Principal Revenue Office)

we are dealing with partially-condensed (hardenable) epoxy resin sheeting in which a layer of

carbon fibre filaments (42% by weight) and a layer of glass-fibre (22% by weight) are fully

embedded.

4. To classify such goods under Chapter 39 of the Common Customs Tariff would in fact seem

to be in accordance with the Explanatory Notes to the Customs Cooperation Council

Nomenclature and with a tariff classification decision adopted in 1972 with regard to a wholly

similar product. These are factors which, in accordance with settled case-law, constitute important

means of interpretation of the Common Customs Tariff (see, most recently, the judgment in Case

42/86 ).

5. There is thus no doubt that, pursuant to paragraph 32 of the Explanatory Notes to the Common

Customs Tariff (issued by the Federal German Finance Ministry), epoxy resins rank among the

products mentioned under tariff heading 39.01.

6. It should also be remembered that, under Rule A 2 (b) of the general rules of the Common

Customs Tariff, any mention of goods under a specific heading thereof refers to those goods,

either in their pure state or mixed or associated with other goods. Moreover, it appears from the

Explanatory Notes to the Customs Cooperation Council Nomenclature that it is appropriate to

classify amongst the materials which are expressly mentioned in Note 3 (d) to Chapter 39 of the

Common Customs Tariff, also feuilles ... contenant au sein de la matire plastique constitutive un

rseau de renforcement en autres matires (fils mtalliques, fils textiles, fibres de verre etc.).

7. Finally, it is also interesting to note that, under an EEC tariff classification decision of 22

September 1982, epoxy resin sheets with a glass fibre mesh embedded in the plastic for

reinforcement (about 60% by weight) are to be classified under tariff subheading 39.01 C VII.

This was considered right because such a product, in spite of the high fibre content, which only

served the purpose of reinforcement, retains the characteristics of a plastic material.

8. Since, in the present case, the goods which fall to be considered have approximately the same

characteristics (the fibre content at 64% by weight is not significantly higher than that of the

goods which were the subject of the aforementioned tariff classification decision) and because it

must be acknowledged that the fibres do not determine the character of the goods (in fact, tubes

and bars can be manufactured from epoxy resin sheeting alone) it seems appropriate to classify

them under tariff heading 39.01, that is to say, following its itemization by Council Regulation No

750/87, tariff subheading 39.01 C VII a) 2.

9. The reply to be given to the Bundesfinanzhof should therefore be that on a proper construction

of tariff heading 39.01 of the Common Customs Tariff that heading also covers semi-finished

products in sheet form intended for the manufacture of tubing, which are composed of epoxy resin

(36% by weight) carbon fibres (42% by weight) and glass fibre (22% by weight), if the two

last-mentioned components are completely embedded in the epoxy resin mass.