Judgment of the Court (Third Chamber) of 27 February 1986. - Bienengräber & Co. v Hauptzollamt Hamburg - Jonas. - Reference for a preliminary ruling: Bundesfinanzhof - Germany. - Common customs tariff. - Case 38/85.
European Court reports 1986 Page 00811
Summary
Parties
Subject of the case
Grounds
Decision on costs
Operative part
Keywords
COMMON CUSTOMS TARIFF - TARIFF HEADINGS - ' DOLLS ' WITHIN THE MEANING OF SUBHEADING 97.02 A - DEFINITION
Summary
NOTE 3 TO CHAPTER 97 OF THE COMMON CUSTOMS TARIFF IS TO BE INTERPRETED AS MEANING THAT A FIGURE MAY BE REGARDED AS A DOLL WITHIN THE MEANING OF SUBHEADING 97.02 A OF THE COMMON CUSTOMS TARIFF ONLY IF ANY ANIMAL FEATURES WHICH IT MAY HAVE ARE MINOR AND SECONDARY AND THE FIGURE ' S GENERAL APPEARANCE IS ESSENTIALLY THAT OF A HUMAN BEING .
Parties
IN CASE 38/85
REFERENCE TO THE COURT UNDER ARTICLE 177 OF THE EEC TREATY BY THE BUNDESFINANZHOF FOR A PRELIMINARY RULING IN THE PROCEEDINGS PENDING BEFORE THAT COURT BETWEEN
BIENENGRABER & CO ., HAMBURG ,
AND
HAUPTZOLLAMT HAMBURG-JONAS
Subject of the case
ON THE INTERPRETATION OF CERTAIN PROVISIONS OF THE COMMON CUSTOMS TARIFF ,
Grounds
1 BY AN ORDER OF 18 DECEMBER 1984 , WHICH WAS RECEIVED AT THE COURT ON 11 FEBRUARY 1985 , THE BUNDESFINANZHOF ( FEDERAL FINANCE COURT ) REFERRED TO THE COURT FOR A PRELIMINARY RULING UNDER ARTICLE 177 OF THE TREATY A NUMBER OF QUESTIONS REGARDING THE INTERPRETATION OF THE PROVISIONS OF CHAPTER 97 ( ' TOYS , GAMES AND SPORTS REQUISITES ; PARTS THEREOF ' ) OF THE COMMON CUSTOMS TARIFF ( OFFICIAL JOURNAL , L 289 OF 14 NOVEMBER 1977 , P . 348 ).
2 THE QUESTIONS WERE RAISED IN THE COURSE OF PROCEEDINGS BETWEEN BIENENGRABER AND THE HAUPTZOLLAMT ( PRINCIPAL CUSTOMS OFFICE ) HAMBURG-JONAS REGARDING THE TARIFF CLASSIFICATION OF CLOTHES AND ACCESSORIES FOR FIGURES KNOWN AS ' MONCHHICHI ' OR ' KIKIS ' CLEARED FOR RELEASE INTO FREE CIRCULATION IN THE COMMUNITY .
3 ' MONCHHICHI ' OR ' KIKIS ' ARE HALF HUMAN IN APPEARANCE , IN SO FAR AS THEIR HANDS , FEET , THE SHAPE OF THEIR EYES , CHEEKS AND MOUTH ARE CONCERNED , AND HALF ANIMAL , WITH REGARD IN PARTICULAR TO THEIR NOSE AND TAIL AND TO THE FUR WHICH COVERS THEIR TORSO AND LIMBS .
4 BIENENGRABER DECLARED THE CLOTHES AND ACCESSORIES FOR THE FIGURES IN QUESTION UNDER SUBHEADING 97.02 B OF THE COMMON CUSTOMS TARIFF , ' PARTS AND ACCESSORIES ' OF DOLLS , BUT THE HAUPTZOLLAMT HAMBURG-JONAS CLASSIFIED THEM UNDER SUBHEADING 97.03 B , ' OTHER TOYS ; WORKING MODELS OF A KIND USED FOR RECREATIONAL PURPOSES ' .
5 AFTER ITS OBJECTION TO THAT CLASSIFICATION WAS REJECTED THE PLAINTIFF BROUGHT PROCEEDINGS BEFORE THE FINANZGERICHT HAMBURG .
6 THE FINANZGERICHT DISMISSED THE ACTION ON THE GROUND THAT ' MONCHHICHI ' OR ' KIKIS ' WERE NOT DOLLS WITHIN THE MEANING OF SUBHEADING 97.02 B OF THE COMMON CUSTOMS TARIFF . THE JUDGMENT