, THE BUNDESFINANZHOF SUBMITTED THE FOLLOWING PRELIMINARY QUESTIONS PURSUANT TO ARTICLE 177 OF THE EEC TREATY :
' ' 1 . IS THE APPLICATION OF THE SECOND SENTENCE OF RULE 2 ( A ) OF THE GENERAL RULES FOR THE INTERPRETATION OF THE NOMENCLATURE OF THE COMMON CUSTOMS TARIFF EXCLUDED IN ACCORDANCE WITH THE THIRD SENTENCE OF GENERAL RULE 1 IF THE COMMON CUSTOMS TARIFF CONTAINS A SPECIAL TARIFF HEADING FOR THE PARTS OF AN UNASSEMBLED OR DISASSEMBLED ( ' ZERLEGT ' ) ARTICLE?
IF THE ANSWER TO THIS QUESTION IS IN THE NEGATIVE :
2 . MUST THE SECOND SENTENCE OF GENERAL RULE 2 ( A ) OF THE COMMON CUSTOMS TARIFF BE INTERPRETED AS MEANING THAT , IN ADDITION TO ARTICLES WHICH ARE ' ZERLEGT ' IT ALSO COVERS ARTICLES WHICH HAVE NOT YET BEEN ASSEMBLED?
IF THE ANSWER TO THIS QUESTION IS IN THE AFFIRMATIVE :
3 . DOES THE SECOND SENTENCE OF GENERAL RULE 2 ( A ) ALSO APPLY IF , WHEN A NUMBER OF PARTS OF ARTICLES WHICH HAVE NOT YET BEEN ASSEMBLED IS PRESENTED FOR CUSTOMS CLEARANCE , IT IS UNCERTAIN WHICH PARTS WILL BE ASSEMBLED WITH WHICH OTHER PARTS TO FORM AN ARTICLE?
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2THESE QUESTIONS WERE RAISED IN THE CONTEXT OF A DISPUTE CONCERNING A BINDING OPINION AS TO TARIFF CLASSIFICATION ( VERBINDLICHE ZOLLTARIFAUSKUNFT ), ISSUED ON THE APPLICATION OF A GERMAN IMPORTER , THE PLAINTIFF IN THE MAIN ACTION , BY THE OBERFINANZDIREKTION BERLIN , THE DEFENDANT IN THE MAIN ACTION , SETTING OUT THE HEADINGS OF THE COMMON CUSTOMS TARIFF APPLICABLE TO THE ARTICLES DESCRIBED BY THE PLAINTIFF AS ' ' PARTS FOR ' FISHER SPACE PEN ' ( CAPS , BARRELS AND MAGAZINES ) ' ' WHICH IT INTENDED TO IMPORT FROM THE UNITED STATES INTO THE FEDERAL REPUBLIC OF GERMANY WITH A VIEW TO ASSEMBLING THEM TO FORM BALL-POINT PENS .
3THE FILE ESTABLISHES THAT THE CAPS AND BARRELS , IN VARIOUS FINISHES , CONTAIN ALL THE PARTS OF THE DEVICE AND ARE SUPPLIED IN PAIRS , WHILST THE MAGAZINES , WHICH ARE OF DIFFERENT SIZES AND MIXED COLOURS , AND ARE SUPPLIED IN BOXES OF 600 UNITS , ARE INTENDED IN PART TO BE ASSEMBLED WITH THE CAPS AND BARRELS WITH WHICH THEY ARE IMPORTED AND IN PART TO SUPPLEMENT THE PLAINTIFF ' S STOCK OF REFILL-MAGAZINES .
4THE DEFENDANT , IN ITS CLASSIFICATION OPINION OF 15 JUNE 1977 , STATED THAT THE CAPS , BARRELS AND THE CORRESPONDING NUMBER OF MAGAZINES CAME UNDER SUBHEADING 98.03 A OF THE COMMON CUSTOMS TARIFF ( ' ' FOUNTAIN-PENS AND STYLOGRAPH PENS AND PENCILS ( INCLUDING BALL-POINT , FELT-TIPPED AND FIBRE-TIPPED PENS AND PENCILS ) ' ' ) AS PARTS FOR BALL-POINT PENS . FOR THE CLASSIFICATION OF THE CAPS AND BARRELS AND THE CORRESPONDING NUMBER OF MAGAZINES INTENDED TO BE ASSEMBLED IN THE FORM OF BALL-POINT PENS , THE DEFENDANT RELIED ON GENERAL RULE 2 ( A ) OF THE RULES FOR THE INTERPRETATION OF THE NOMENCLATURE