CHAMBER OF THE COUR DE CASSATION OF THE FRENCH REPUBLIC REFERRED TO THE COURT FOR A PRELIMINARY RULING UNDER ARTICLE 177 OF THE EEC TREATY A QUESTION ON THE INTERPRETATION OF SUBHEADINGS 39.07 E IV AND 42.02 B OF THE COMMON CUSTOMS TARIFF .
2 THAT QUESTION WAS RAISED IN PROCEEDINGS BETWEEN THE DIRECTEUR GENERAL DES DOUANES ET DROITS INDIRECTS ( HEREINAFTER REFERRED TO AS "THE APPELLANT ") AND ARTIMPORT SA, PARIS, ( HEREINAFTER REFERRED TO AS "THE RESPONDENT ") ON THE CLASSIFICATION BY THE APPELLANT OF SUITCASES AND ATTACHE CASES UNDER SUBHEADING 39.07 E IV .
3 ON 23 MAY 1979 THE RESPONDENT HAD IMPORTED FROM TAIWAN SUITCASES AND ATTACHE CASES WHICH IT HAD DECLARED TO FALL UNDER SUBHEADING 42.02 B OF THE COMMON CUSTOMS TARIFF . THE RESPONDENT CLAIMED PAYMENT OF FF 32 708.18 AS CUSTOMS DUTIES ON THE GROUND THAT THE SUITCASES AND ATTACHE CASES IN QUESTION CAME UNDER HEADING 39.07 E IV OF THE COMMON CUSTOMS TARIFF BECAUSE THEIR RIGIDITY WAS DERIVED FROM THE MATERIAL OF WHICH THEY WERE MADE, NOT FROM ANY RIGID FOUNDATION .
4 THE APPELLANT THEN BROUGHT THE MATTER BEFORE THE COMMISSION DE CONCILIATION ET D' EXPERTISE DOUANIERE ( COMMITTEE FOR CONCILIATION AND EXPERT OPINIONS ON CUSTOMS MATTERS ), WHICH TOOK THE VIEW THAT THE PRODUCTS IN QUESTION CAME UNDER SUBHEADING 42.02 B . THE APPELLANT APPEALED TO THE TRIBUNAL DE GRANDE INSTANCE ( REGIONAL COURT ) WHICH HELD THAT THE PRODUCTS SHOULD BE CLASSIFIED UNDER SUBHEADING 39.07 E IV . THE RESPONDENT APPEALED TO THE COUR D' APPEL ( COURT OF APPEAL ), ROUEN, WHICH CONSIDERED THAT THE PROPER CLASSIFICATION WAS SUBHEADING 42.02 B . THE APPELLANT THEREUPON BROUGHT AN APPEAL IN CASSATION IN WHICH IT CONTENDED THAT THE RIGIDITY OF THE SUITCASES IN ISSUE, WHICH WERE MADE OF "ARTIFICIAL PLASTIC MATERIALS", HAD BEEN OBTAINED BY VACUUM MOULDING OR PRESSING AND NOT BY MEANS OF ANY FOUNDATION AND THAT THEY ACCORDINGLY CAME UNDER CHAPTER 39 . TRAVEL GOODS MADE OF "PLASTIC SHEETING", ON THE OTHER HAND, CAME UNDER HEADING 42.02 . IN CONSEQUENCE THE SUITCASES IN QUESTION SHOULD BE CLASSIFIED AS ARTICLES MADE OF "ARTIFICIAL PLASTIC MATERIAL" ( SUBHEADING 39.07 E IV ).
5 THE COUR DE CASSATION STAYED THE PROCEEDINGS AND REFERRED THE FOLLOWING QUESTION TO THE COURT FOR A PRELIMINARY RULING :
"ON 23 MAY 1979 WAS REGULATION NO 1/71 OF THE COUNCIL OF 17 DECEMBER 1970 TO BE INTERPRETED AS MEANING THAT SUITCASES AND ATTACHE CASES MADE FROM PLASTIC SHEETING COMPOSED OF STYRENE RESIN, BUTADIENE AND ACRYLO-NITRIL MADE RIGID BY MOULDING OR PRESSING AND NOT BY MEANS OF A RIGID FOUNDATION, ORIGINATING IN TAIWAN AND IMPORTED INTO A MEMBER STATE OF THE COMMUNITY, FELL WITHIN SUBHEADING 39.07 E IV, SUBHEADING 42.02 B, OR SOME OTHER HEADING OF THE COMMON CUSTOMS TARIFF?"
6 THE COMMON CUSTOMS TARIFF DISTINGUISHES BETWEEN "ARTIFICIAL ... PLASTIC MATERIALS ... AND ARTICLES THEREOF" ( CHAPTER 39 ) AND "TRAVEL GOODS ... AND SIMILAR CONTAINERS, OF LEATHER OR OF COMPOSITION LEATHER, OF VULCANIZED FIBRE, OF ARTIFICIAL