Case C-376/07: Judgment of the Court (Third Chamber) of 19 February 2009 (reference for a preliminary ruling from the Hoge Raad der Nederlanden (Netherlands)) — Staatssecretaris van Financiën v Kamino International Logistics BV (Common Customs Tariff — Combined Nomenclature — Tariff classification — Monitors of the liquid crystal display (LCD) type with SUB-D, DVI-D, USB, S-video and composite-video sockets — Heading 8471 — Heading 8528 — Regulation (EC) No 754/2004)
Date: 2009-02-19
Institutions: Court of Justice
Subjects: Combined Nomenclature, information processing, interpretation of the law, screen








C_2009090EN.01000302.xml










18.4.2009   


EN


Official Journal of the European Union


C 90/3





Judgment of the Court (Third Chamber) of 19 February 2009 (reference for a preliminary ruling from the Hoge Raad der Nederlanden (Netherlands)) — Staatssecretaris van Financiën v Kamino International Logistics BV
(Case C-376/07) (1)

(Common Customs Tariff - Combined Nomenclature - Tariff classification - Monitors of the liquid crystal display (LCD) type with SUB-D, DVI-D, USB, S-video and composite-video sockets - Heading 8471 - Heading 8528 - Regulation (EC) No 754/2004)
2009/C 90/05
Language of the case: Dutch

Referring court

Hoge Raad der Nederlanden

Parties to the main proceedings


Applicant: Staatssecretaris van Financiën

Defendant: Kamino International Logistics BV

Re:

Reference for a preliminary ruling — Hoge Raad der Nederlanden — Interpretation of Annex I to Commission Regulation (EC) No 1789/2003 of 11 September 2003 amending Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff (OJ 2003 L 281, p. 1) — Colour monitor capable of displaying signals from an automatic data-processing machine and from another source — Classification under heading 8471 of the CN — Applicability and validity of Commission Regulation (EC) No 754/2004 of 21 April 2004 on the classification of certain goods in the CN (OJ 2004 L 118, p. 32)

Operative part of the judgment







1.


Monitors such as those at issue in the main proceedings are not excluded from classification in subheading 8471 60 90, as units of the kind used ‘principally’ in an automatic data-processing system within the meaning of Note 5(B)(a) to Chapter 84 of the combined nomenclature constituting Annex I to Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff, as amended by Commission Regulation (EC) No 1789/2003 of 11 September 2003, solely because they are capable of displaying signals coming both from an automatic data-processing machine and from other sources.










2.


In order to determine whether monitors such as those at issue in the main proceedings are units of the kind used principally in an automatic data-processing system, the national authorities, including the courts, must refer to the indications given in the Explanatory Notes relating to heading 8471 of the Harmonised System introduced by the International Convention on the Harmonised Commodity Description and Coding System, concluded in Brussels on 14 June 1983, and the Protocol of Amendment thereto of 24 June 1986, in particular to points 1 to 5 of Part One, Chapter I(D), relating to display units of automatic data-processing machines.










3.


Commission Regulation (EC) No 754/2004 of 21 April 2004 concerning the classification of certain goods in the Combined Nomenclature is not applicable for the purposes of tariff classification of the monitors at issue in the main proceedings.






(1)  OJ C 269, 10.11.2007.