Judgment of the Court (Second Chamber) of 10 May 2001 in Case C-288/99 (reference for a preliminary ruling from the Hessisches Finanzgericht, Kassel): VauDe Sport GmbH & Co. KG, formerly vauDe Sport Albrecht von Dewitz v Oberfinanzdirektion Koblenz (Common customs tariffs — Tariff headings — Classification in the Combined Nomenclature — Child carrier)
Date: 2001-07-14
Institutions: Court of Justice
Subjects: Combined Nomenclature, classification, interpretation of the law, manufactured goods

14.7.2001

EN

Official Journal of the European Communities

C 200/15

JUDGMENT OF THE COURT

JUDGMENT OF THE COURT

(Second Chamber)

of 10 May 2001

(Fifth Chamber)

of 10 May 2001

in Case C-288/99 (reference for a preliminary ruling from
the Hessisches Finanzgericht, Kassel): VauDe Sport GmbH
& Co. KG, formerly vauDe Sport Albrecht von Dewitz v
Oberfinanzdirektion Koblenz (1)

(Common customs tariffs — Tariff headings — Classifi-
cation in the Combined Nomenclature — Child carrier)

(2001/C 200/26)

(Language of the case: German)

(Provisional translation; the definitive translation will be published
in the European Court Reports)

In Case C-288/99: reference to the Court under Article 177 of
the EC Treaty (now Article 234 EC) from the Hessisches
Finanzgericht, Kassel, (Finance Court for Hessen, Kassel) Ger-
many, for a preliminary ruling in the proceedings pending
before that court between VauDe Sport GmbH & Co. KG,
formerly vauDe Sport Albrecht von Dewitz, and Oberfinanzdi-
rektion Koblenz — on the interpretation of the Combined
Nomenclature set out in Annex I to Commission Regulation
(EC) No 1359/95 of 13 June 1995 amending Annexes I and II
to Council Regulation (EEC) No 2658/87 on the tariff and
statistical nomenclature and on the Common Customs Tariff,
and repealing Regulation (EEC) No 802/80 (OJ 1995 L 142,
p. 1) — the Court (Second Chamber), composed of: V. Skouris,
President of the Chamber, R. Schintgen (Rapporteur) and
N. Colneric, Judges; L.A. Geelhoed, Advocate General; H. von
Holstein, Deputy Registrar, for the Registrar, has given a
judgment on 10 May 2001, in which it has ruled:

The Combined Nomenclature, set out in Annex I to Commission
Regulation (EC) No 1359/95 of 13 June 1995 amending Annexes I
and II to Council Regulation (EEC) No 2658/87 on the tariff and
statistical nomenclature and on the Common Customs Tariff, and
repealing Regulation (EEC) No 802/80 is to be interpreted in such
a way that a product called a ‘child carrier’, which is designed for
carrying a child in a seated position on an adult’s back, consists
essentially of a support frame of aluminium tubing and a child’s seat
of synthetic material, is assembled by being sewn together, is padded
at the sides and at head level, and fitted out with safety belts, padded
shoulder straps and a textile waist band, and which includes a pocket
for storing small items under the seat, is to be classified under tariff
heading 6307.

(1) OJ C 299 of 16.10.1999.

in Case C-389/99 (reference for a preliminary ruling from
the Rovaniemen hallinto-oikeus): proceedings pending
before that court brought by Sulo Rundgren (1)

(Social Security — Insurance contributions payable by
pensioners who settled in a Member State before the entry
into force in that State of Regulations (EEC) Nos 1408/71
and 1612/68 — Right of the State of residence to charge
contributions on old-age and invalidity benefits paid by
another Member State — Effect of an agreement by virtue
of which the Nordic countries reciprocally waive all reim-
bursement of sickness and maternity benefits)

(2001/C 200/27)

(Language of the case: Finnish)

(Provisional translation; the definitive translation will be published
in the European Court Reports)

(Finland)

In Case C-389/99: reference to the Court under Article 234
EC from the Rovaniemen hallinto-oikeus (Rovaniemi Adminis-
trative Court),
for a preliminary ruling in the
proceedings pending before that court brought by Sulo
Rundgren — on the interpretation of various provisions of
Council Regulation (EEC) No 1408/71 of 14 June 1971 on the
application of social security schemes to employed persons, to
self-employed persons and to members of
their families
moving within the Community, as amended and updated by
Council Regulation (EEC) No 2001/83 of 2 June 1983 (OJ
1983 L 230, p. 6), as last amended at the material time by
Council Regulation (EC) No 3096/95 of 22 December 1995
(OJ 1995 L 335, p. 10) and of Council Regulation (EEC)
No 1612/68 of 15 October 1968 on freedom of movement
for workers within the Community (OJ, English Special Edition
1968 (II), p. 475), and also on the interpretation of Articles 6
and 48 of the EC Treaty (now, after amendment, Articles 12
EC and 39 EC) — the Court (Fifth Chamber), composed
of: A. La Pergola (Rapporteur), President of the Chamber,
M. Wathelet, D.A.O. Edward, P. Jann and L. Sevo´ n, Judges;
S. Alber, Advocate General; H. von Holstein, Deputy Registrar,
for the Registrar, has given a judgment on 10 May 2001, in
which it has ruled:

1.

Council Regulation (EEC) No 1408/71 of 14 June 1971 on
the application of social security schemes to employed persons,
to self-employed persons and to members of their families
moving within the Community, as amended and updated by
Council Regulation (EEC) No 2001/83 of 2 June 1983, as
last amended at the material time by Council Regulation (EC)
No 3096/95 of 22 December 1995 applies to a person who,
at the time when the Regulation entered into force in a Member
State: