Judgment of the Court (First Chamber) of 22 March 1984. - 3M Deutschland GmbH v Oberfinanzdirektion Frankfurt am Main. - Reference for a preliminary ruling: Bundesfinanzhof - Germany. - Tariff classification - Bonded fibre or similar bonded yarn fabrics for trapping dirt. - Case 92/83.



European Court reports 1984 Page 01587



Summary

Parties

Subject of the case

Grounds

Decision on costs

Operative part



Keywords

COMMON CUSTOMS TARIFF - TARIFF HEADINGS - ' ' BONDED FIBRE FABRICS AND SIMILAR BONDED YARN FABRICS ' ' AND ARTICLES OF SUCH FABRICS WITHIN THE MEANING OF HEADING 59.03 - INDIVIDUAL CASE

Summary

A PRODUCT CONSISTING OF A FABRIC WHICH IS MADE OF POLYVINYL CHLORIDE MONOFIL 0.9 MM THICK , LAID DIRECT FROM A SPINNING NOZZLE IN THE FORM OF COILS AND HARDENED AND JOINED TOGETHER BY HEAT TREATMENT WITH THE AID OF A SPRAY , BEING A BONDED FIBRE FABRIC OR SIMILAR BONDED YARN FABRIC , FALLS UNDER HEADING NO 59.03 OF THE COMMON CUSTOMS TARIFF , EVEN IF IT IS INTENDED FOR USE AS A FLOOR COVERING .

Parties

IN CASE 92/83

REFERENCE TO THE COURT UNDER ARTICLE 177 OF THE EEC TREATY BY THE BUNDESFINANZHOF ( FEDERAL FINANCE COURT ) FOR A PRELIMINARY RULING IN THE ACTION PENDING BEFORE THAT COURT BETWEEN

3M DEUTSCHLAND GMBH , NEUSS ,

AND

OBERFINANZDIREKTION ( PRINCIPAL REVENUE OFFICE ) FRANKFURT AM MAIN ,

Subject of the case

ON THE INTERPRETATION OF HEADINGS NOS 58.02 AND 59.03 OF THE COMMON CUSTOMS TARIFF ,

Grounds

1 BY ORDER OF 21 APRIL 1983 , WHICH WAS RECEIVED AT THE COURT ON 24 MAY 1983 , THE BUNDESFINANZHOF ( FEDERAL FINANCE COURT ) REFERRED TO THE COURT FOR A PRELIMINARY RULING UNDER ARTICLE 177 OF THE EEC TREATY A QUESTION ON THE INTERPRETATION OF THE COMMON CUSTOMS TARIFF .

2 THAT QUESTION WAS RAISED IN THE COURSE OF A DISPUTE CONCERNING THE TARIFF CLASSIFICATION OF A PRODUCT DESCRIBED AS A ' ' MAT FOR TRAPPING DIRT ' ' ( ' ' SCHMUTZFANGMATTE ' ' ) WHICH , ACCORDING TO THE IMPORTING FIRM , IS A PRODUCT MADE OF BONDED FIBRE FABRIC OR SIMILAR BONDED YARN FABRIC COVERED BY TARIFF HEADING NO 59.03 , BUT WHICH THE COMPETENT CUSTOMS AUTHORITIES CLASSIFIED IN A BINDING CUSTOMS TARIFF NOTIFICATION UNDER SUBHEADING NO 58.02 A II ( B ).

3 HEADING NO 59.03 OF THE COMMON CUSTOMS TARIFF COMPRISES BONDED FIBRE FABRICS , SIMILAR BONDED YARN FABRICS , AND ARTICLES OF SUCH FABRICS , WHETHER OR NOT IMPREGNATED OR COATED . CHAPTER 59 , TO WHICH THAT HEADING BELONGS , COVERS WADDING AND FELT , TWINE , CORDAGE , ROPES AND CABLES , SPECIAL FABRICS , IMPREGNATED AND COATED FABRICS , AND TEXTILE ARTICLES OF A KIND SUITABLE FOR INDUSTRIAL USE .

4 CHAPTER 58 OF THE COMMON CUSTOMS TARIFF ENCOMPASSES CARPETS , MATS , MATTING AND TAPESTRIES , PILE AND CHENILLE FABRICS , NARROW FABRICS , TRIMMINGS , TULLE AND OTHER NET FABRICS , LACE AND EMBROIDERY . HEADING NO 58.01 COVERS KNOTTED CARPETS , CARPETING AND RUGS ( MADE UP OR NOT ) AND HEADING NO 58.02 OTHER CARPETS , CARPETING , RUGS , MATS AND MATTING , AND ' ' KELEM ' ' , ' ' SCHUMACKS ' ' AND ' ' KARAMANIE ' ' RUGS AND THE LIKE ( MADE UP OR NOT ). SUBHEADING 58.02 A IS WORDED AS FOLLOWS :

' ' A . CARPETS , CARPETING , RUGS , MATS AND MATTING :

I . COIR MATS AND MATTING

II.OTHER :

( A ) TUFTED CARPETS , CARPETING , RUGS , MATS AND MATTING

( B)OTHER . ' '

5 IN THE QUESTION WHICH IT PUTS TO THE COURT THE BUNDESFINANZHOF DESCRIBES THE PRODUCT AT ISSUE AS FOLLOWS : ' ' AN ARTICLE CONSISTING OF A FABRIC WHICH IS MADE OF PVC MONOFIL 0.9 MM THICK , LAID DIRECT FROM A SPINNING NOZZLE IN THE FORM OF COILS AND HARDENED AND JOINED TOGETHER BY HEAT TREATMENT WITH THE AID OF A SPRAY ' ' . THE PRODUCT IS TO BE IMPORTED IN STRIPS 90 CM AND 120 CM WIDE AND 610 CM LONG FOR USE AS A FLOOR COVERING ( MAT FOR TRAPPING DIRT ).

6 THE NATIONAL COURT ASKS WHETHER SUCH A PRODUCT FALLS UNDER HEADING NO 58.02 OR HEADING NO 59.03 OF THE COMMON CUSTOMS TARIFF .

7 NOTE 1 TO CHAPTER 58 STATES THAT THE CHAPTER IS NOT TO BE TAKEN TO APPLY TO COATED OR IMPREGNATED FABRICS , ELASTIC FABRICS OR ELASTIC TRIMMINGS , MACHINERY BELTING OR ' ' OTHER GOODS FALLING WITHIN CHAPTER 59 . ' '

8 IT FOLLOWS THAT A PRODUCT WHICH , BY VIRTUE OF ITS COMPOSITION , MIGHT BE CLASSIFIED UNDER CHAPTER 59 DOES NOT FALL WITHIN THE SCOPE OF CHAPTER 58 SIMPLY BECAUSE IT IS USED AS A FLOOR COVERING .

9 IT IS TRUE THAT , ACCORDING TO NOTE 2 TO CHAPTER 58 , THE WORDS ' ' CARPETS ' ' AND ' ' RUGS ' ' IN HEADINGS NOS 58.01 AND 58.02 ARE TO BE TAKEN TO EXTEND TO SIMILAR ARTICLES HAVING THE CHARACTERISTICS OF FLOOR COVERINGS BUT INTENDED FOR USE FOR OTHER PURPOSES . THAT PROVISION , HOWEVER , AS THE COMMISSION HAS RIGHTLY POINTED OUT , IS INTENDED TO DEFINE THE MEANING OF ' ' CARPETS ' ' AND ' ' RUGS ' ' FOR THE PURPOSE OF INTERPRETING HEADINGS NOS 58.01 AND 58.02 AND NOT TO CREATE AN EXCEPTION , IN THE CASE OF CARPETS AND RUGS , TO THE SYSTEM OF CLASIFICATION LAID DOWN IN NOTE 1 .

10 A FURTHER ARGUMENT SUPPORTING THE SAME CONCLUSION IS PROVIDED BY THE SECOND SENTENCE OF NOTE 2 , WHICH STATES THAT FELT CARPETS FALL WITHIN CHAPTER 59 . THAT PROVISION MAKES IT CLEAR THAT , IN CLASSIFYING A FLOOR COVERING , IT IS NECESSARY TO HAVE REGARD TO THE NATURE OF THE PRODUCT AND ITS METHOD OF MANUFACTURE RATHER THAN TO THE USE TO WHICH IT MAY BE PUT .

11 THAT INTERPRETATION IS CONFIRMED BY THE FACT THAT THE PRODUCTS WHICH ARE EXPRESSLY REFERRED TO IN CHAPTER 58 ARE SIMILAR INASMUCH AS THEY ARE MANUFACTURED BY KNOTTING , WEAVING , NETTING OR KNITTING , WHEREAS BONDED FABRICS ARE MADE UP OF FIBRES OR YARNS WHICH ARE JOINED TOGETHER BY A CHEMICAL PROCESS OR BY HEAT TREATMENT .

12 IT FOLLOWS FROM THE FOREGOING THAT THE COMMON CUSTOMS TARIFF MUST BE INTERPRETED AS MEANING THAT A PRODUCT CONSISTING OF A FABRIC WHICH IS MADE OF POLYVINYL CHLORIDE MONOFIL 0.9 MM THICK , LAID DIRECT FROM A SPINNING NOZZLE IN THE FORM OF COILS AND HARDENED AND JOINED TOGETHER BY HEAT TREATMENT WITH THE AID OF A SPRAY , BEING A BONDED FIBRE FABRIC OR SIMILAR BONDED YARN FABRIC , FALLS UNDER HEADING NO 59.03 , EVEN IF IT IS INTENDED FOR USE AS A FLOOR COVERING .

Decision on costs

COSTS

13 THE COSTS INCURRED BY THE COMMISSION OF THE EUROPEAN COMMUNITIES , WHICH HAS SUBMITTED OBSERVATIONS TO THE COURT , ARE NOT RECOVERABLE . AS THESE PROCEEDINGS ARE , IN SO FAR AS THE PARTIES TO THE MAIN ACTION ARE CONCERNED , IN THE NATURE OF A STEP IN THE PROCEEDINGS PENDING BEFORE THE NATIONAL COURT , THE DECISION ON COSTS IS A MATTER FOR THAT COURT .

Operative part

ON THOSE GROUNDS ,

THE COURT ( FIRST CHAMBER ),

IN ANSWER TO THE QUESTION REFERRED TO IT BY THE BUNDESFINANZHOF BY ORDER OF 21 APRIL 1983 , HEREBY RULES :

A PRODUCT CONSISTING OF A FABRIC WHICH IS MADE OF POLYVINYL CHLORIDE MONOFIL 0.9 MM THICK , LAID DIRECT FROM A SPINNING NOZZLE IN THE FORM OF COILS AND HARDENED AND JOINED TOGETHER BY HEAT TREATMENT WITH THE AID OF A SPRAY , BEING A BONDED FIBRE FABRIC OR SIMILAR BONDED YARN FABRIC , FALLS UNDER HEADING NO 59.03 OF THE COMMON CUSTOMS TARIFF , EVEN IF IT IS INTENDED FOR USE AS A FLOOR COVERING .