Case C‑297/13

Data I/O GmbH

v

Hauptzollamt München

(Request for a preliminary ruling from the Finanzgericht München)

‛Reference for a preliminary ruling — Tariff classification — Common Customs Tariff — Combined Nomenclature — Section XVI, note 2 — Headings 8422, 8456, 8473, 8501, 8504, 8543, 8544 and 8473 — Concepts of ‘parts’ and ‘articles’ — Parts and accessories (motors, power supplies, lasers, generators, cables and heat sealers) intended for programming systems — No precedence of heading 8473 over other headings of Chapters 84 or 85’

Summary — Judgment of the Court (Fourth Chamber), 15 May 2014

Customs union — Common Customs Tariff — Classification of goods — Criteria — Parts of an article and accessories — Note 2(a) of Section XVI of the Combined Nomenclature — Interpretation — Motors, power supplies, lasers, generators, cables and heat sealers — Classification as individual goods according to their individual characteristics under headings 8422, 8456, 8471, 8473, 8501, 8504, 8543 and 8544 — No priority classification under heading 8473

(Council Regulation No 2658/87, Annex I, General rule 3a), and parties, Section XVI, note 2(a); Commission Regulation No 1810/2004)

Note 2(a) to Section XVI of Annex I to Regulation No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff, as amended by Regulation No 1810/2004, must be interpreted as meaning that goods which may be classified under heading 8473 of the Combined Nomenclature in that annex, as parts of a machine under heading 8471 thereof, and under one of headings 8422, 8456, 8501, 8504, 8543 and 8544 thereof, as individual goods, are to be classified as individual goods under one of the latter headings, according to their individual characteristics.

Firstly, heading 8473, in so far as it concerns parts and accessories suitable for use solely or principally with machines of headings 8469 to 8472 of the Combined Nomenclature, is a generic heading. Secondly, it is apparent from the wording of note 2(b) to Section XVI of the Combined Nomenclature that, on the one hand, it applies only to parts of machines which are not suitable for classification under note 2(a) since they do not constitute individual goods coming, as such, under specific headings of Chapter 84 or Chapter 85 of the Combined Nomenclature and, on the other, that note, which lays down a classification rule based on the intended use of the parts of a machine in question, expressly permits the classification of such parts under heading 8473 of the Combined Nomenclature.

Accordingly, classification under heading 8473 is possible only where there is no tariff heading enabling the parts in question to be classified as individual goods. Heading 8473 of the Combined Nomenclature must, in consequence, be regarded as a residual heading and, accordingly, subsidiary as regards the headings enabling classification of parts of a machine as individual goods.

(see paras 44, 47-49, 62, operative part)

Case C‑297/13

Data I/O GmbH

v

Hauptzollamt München

(Request for a preliminary ruling from the Finanzgericht München)

‛Reference for a preliminary ruling — Tariff classification — Common Customs Tariff — Combined Nomenclature — Section XVI, note 2 — Headings 8422, 8456, 8473, 8501, 8504, 8543, 8544 and 8473 — Concepts of ‘parts’ and ‘articles’ — Parts and accessories (motors, power supplies, lasers, generators, cables and heat sealers) intended for programming systems — No precedence of heading 8473 over other headings of Chapters 84 or 85’

Summary — Judgment of the Court (Fourth Chamber), 15 May 2014

Customs union — Common Customs Tariff — Classification of goods — Criteria — Parts of an article and accessories — Note 2(a) of Section XVI of the Combined Nomenclature — Interpretation — Motors, power supplies, lasers, generators, cables and heat sealers — Classification as individual goods according to their individual characteristics under headings 8422, 8456, 8471, 8473, 8501, 8504, 8543 and 8544 — No priority classification under heading 8473

(Council Regulation No 2658/87, Annex I, General rule 3a), and parties, Section XVI, note 2(a); Commission Regulation No 1810/2004)

Note 2(a) to Section XVI of Annex I to Regulation No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff, as amended by Regulation No 1810/2004, must be interpreted as meaning that goods which may be classified under heading 8473 of the Combined Nomenclature in that annex, as parts of a machine under heading 8471 thereof, and under one of headings 8422, 8456, 8501, 8504, 8543 and 8544 thereof, as individual goods, are to be classified as individual goods under one of the latter headings, according to their individual characteristics.

Firstly, heading 8473, in so far as it concerns parts and accessories suitable for use solely or principally with machines of headings 8469 to 8472 of the Combined Nomenclature, is a generic heading. Secondly, it is apparent from the wording of note 2(b) to Section XVI of the Combined Nomenclature that, on the one hand, it applies only to parts of machines which are not suitable for classification under note 2(a) since they do not constitute individual goods coming, as such, under specific headings of Chapter 84 or Chapter 85 of the Combined Nomenclature and, on the other, that note, which lays down a classification rule based on the intended use of the parts of a machine in question, expressly permits the classification of such parts under heading 8473 of the Combined Nomenclature.

Accordingly, classification under heading 8473 is possible only where there is no tariff heading enabling the parts in question to be classified as individual goods. Heading 8473 of the Combined Nomenclature must, in consequence, be regarded as a residual heading and, accordingly, subsidiary as regards the headings enabling classification of parts of a machine as individual goods.

(see paras 44, 47-49, 62, operative part)