FROM ROMANIA A QUANTITY OF MINCED MEAT , 10% OF WHICH WAS PIGMEAT AND 90% OF WHICH WAS BEEF OR VEAL . THE PRODUCT WAS CLASSIFIED BY THE HAUPTZOLLAMT UNDER TARIFF SUBHEADING 16.02 B III ( A ) 1 ( CC ) OF THE COMMON CUSTOMS TARIFF . THE PLAINTIFF IN THE MAIN ACTION HOWEVER CHALLENGED THAT CLASSIFICATION DECISION ON THE GROUNDS THAT THE TERM ' ' MEAT ' ' CONTAINED IN THE DEFINITION OF SUBHEADING 16.02 B III ( A ) REFERRED SOLELY TO PIGMEAT AND THAT CONSEQUENTLY MIXTURES CONTAINING LESS THAN 40% BY WEIGHT OF PIGMEAT - WHICH IS THE CASE AS REGARDS THE MIXTURES IMPORTED IN THIS INSTANCE - SHOULD BE CLASSIFIED UNDER SUBHEADING 16.02 B III ( A ) 3 . THE OBJECTION FILED BY THE PLAINTIFF WITH THE HAUPTZOLLAMT WAS UNSUCCESSFUL AND THE PLAINTIFF THEREFORE BROUGHT AN ACTION BEFORE THE NATIONAL COURT .
3IN ORDER TO RESOLVE THE QUESTION OF INTERPRETATION THE NATIONAL COURT DECIDED TO REFER THE FOLLOWING QUESTION TO THE COURT OF JUSTICE :
' ' IS THE TERM ' MEAT ' IN TARIFF SUBHEADINGS 16.02 B III ( A ) 1 , 2 AND 3 OF THE 1976 COMMON CUSTOMS TARIFF TO BE INTERPRETED AS MEANING ONLY PIGMEAT OR ALSO AS MEANING MEAT OTHER THAN PIGMEAT ( FOR EXAMPLE BEEF AND VEAL)?
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4THE TARIFF HEADING IN QUESTION , NO 16.02 , WHICH IS HEADED ' ' OTHER PREPARED OR PRESERVED MEAT OR MEAT OFFAL ' ' CONTAINS VARIOUS SUBHEADINGS INCLUDING SUBHEADING 16.02 B III ( A ) COVERING ' ' OTHER ( PREPARED MEATS ) . . . CONTAINING MEAT OR OFFAL OF DOMESTIC SWINE . . . ' ' . IN ITS TURN THAT SUBHEADING IS DIVIDED INTO THREE SUBHEADINGS DEPENDING ON THE PERCENTAGE OF ' ' MEAT OR OFFAL , OF ANY KIND , INCLUDING FATS OF ANY KIND OR ORIGIN ' ' CONTAINED IN THE PREPARED OR PRESERVED MEAT IN QUESTION NAMELY 80% OR MORE ( 16.02 B III ( A ) 1 ); 40% OR MORE BUT LESS THAN 80% ( 16.02 B III ( A ) 2 ); LESS THAN 40% ( 16.02 B III ( A ) 3 ).
5THE ARGUMENT PUT FORWARD BY THE PLAINTIFF IN THE MAIN ACTION THAT THE TERM ' ' OF ANY KIND ' ' USED IN TARIFF SUBHEADINGS 16.02 B III ( A ) 1 , 2 AND 3 RELATES ONLY TO OFFAL SO THAT THE PERCENTAGE OF MEAT TO BE TAKEN INTO ACCOUNT FOR CLASSIFICATION UNDER THE SAID SUBHEADING IS SOLELY THAT OF MEAT OF ' ' DOMESTIC SWINE ' ' CANNOT BE UPHELD .
6IT IS DIFFICULT TO RECONCILE THAT ARGUMENT WITH THE OBSERVATION THAT , IN THE DEFINITION OF TARIFF HEADING NO 16.02 , WHENEVER THE AUTHORS OF THE TARIFF INTENDED TO REFER TO MEAT OF A PARTICULAR KIND THEY DID SO EXPRESSLY . SO FOR EXAMPLE IN TARIFF SUBHEADINGS 16.02 B I ( A ) AND ( B ), WHERE THE CLASSIFICATION ALSO DEPENDS