Case C-2/13: Judgment of the Court (Sixth Chamber) of 6 February 2014 (request for a preliminary ruling from the Cour de cassation (France)) — Directeur général des douanes et droits indirects, Chef de l’agence de la direction nationale du renseignement et des enquêtes douanières v Humeau Beaupréau SAS (Common Customs Tariff — Tariff classification — Combined Nomenclature — Chapter 64 — Import of components required for the manufacture of sports footwear — Heading 6404 — Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials — Heading 6406 — Parts of footwear — General Rule 2(a) for the Interpretation of the Combined Nomenclature — Incomplete or unfinished article having the ‘essential character of the complete or finished article’ — Article ‘presented unassembled or disassembled’ — Explanatory Note for the interpretation of the Harmonised System — Assembly operations and not ‘working operations for completion into the finished state’ )
Date: 2014-02-06
Institutions: Court of Justice
Subjects: Combined Nomenclature, common customs tariff, footwear industry, import (EU), leather, plastics, rubber industry, semi-manufactured goods, textile product








C_2014093EN.01001502.xml










29.3.2014   


EN


Official Journal of the European Union


C 93/15





Judgment of the Court (Sixth Chamber) of 6 February 2014 (request for a preliminary ruling from the Cour de cassation (France)) — Directeur général des douanes et droits indirects, Chef de l’agence de la direction nationale du renseignement et des enquêtes douanières v Humeau Beaupréau SAS
(Case C-2/13) (1)

(Common Customs Tariff - Tariff classification - Combined Nomenclature - Chapter 64 - Import of components required for the manufacture of sports footwear - Heading 6404 - Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials - Heading 6406 - Parts of footwear - General Rule 2(a) for the Interpretation of the Combined Nomenclature - Incomplete or unfinished article having the ‘essential character of the complete or finished article’ - Article ‘presented unassembled or disassembled’ - Explanatory Note for the interpretation of the Harmonised System - Assembly operations and not ‘working operations for completion into the finished state’)
2014/C 93/24
Language of the case: French

Referring court

Cour de cassation

Parties to the main proceedings


Applicants: Directeur général des douanes et droits indirects, Chef de l’agence de la direction nationale du renseignement et des enquêtes douanières

Defendant: Humeau Beaupréau SAS

Re:

Request for a preliminary ruling — Cour de cassation (France) — Interpretation of Article 2(a) to the General Rule for the Interpretation of the Combined Nomenclature and of paragraph 7 of the Explanatory Notes to the Harmonised System — Common Customs Tariff — Tariff classification — Combined Nomenclature — Footwear manufacturing process — Assembly operations or working operations for completion into the finished state.

Operative part of the judgment

General Rule 2(a) for the interpretation of the Combined Nomenclature set out in 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, in the version in force at the material time, must be interpreted as meaning that an upper, an outer sole and an inner sole, as an article presented unassembled having the essential character of footwear, come under heading 6404 of the combined nomenclature where, following their import, a counter must be inserted into the upper and the outer sole and the upper must be roughed for the purpose of their assembly.


(1)  OJ C 71, 9.3.2013.