CELEX: 62011CA0524
Language: en
Date: 2012-09-06 00:00:00
Title: Case C-524/11: Judgment of the Court (Sixth Chamber) of 6 September 2012 (reference for a preliminary ruling from the Hoge Raad der Nederlanden — Netherlands) — Lowlands Design Holding BV v Minister van Financiën (Common Customs Tariff — Combined Nomenclature — Tariff classification — Romper bags for babies and young children — Subheadings 62092000 or 62114290 )

27.10.2012   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 331/12
            
         
      Judgment of the Court (Sixth Chamber) of 6 September 2012 (reference for a preliminary ruling from the Hoge Raad der Nederlanden — Netherlands) — Lowlands Design Holding BV v Minister van Financiën
      (Case C-524/11) (1)
      
      (Common Customs Tariff - Combined Nomenclature - Tariff classification - Romper bags for babies and young children - Subheadings 6209 20 00 or 6211 42 90)
      (2012/C 331/19)
      Language of the case: Dutch
      
         Referring court
      
      Hoge Raad der Nederlanden
      
         Parties to the main proceedings
      
      
         Applicant: Lowlands Design Holding BV
      
         Defendant: Minister van Financiën
      
         Re:
      
      Reference for a preliminary ruling — Hoge Raad der Nederlanden — Interpretation of 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 (OJ 1987 L 256, p. 1) and of Commission Regulation (EC) No 651/2007 of 8 June 2007 concerning the classification of certain goods in the Combined Nomenclature (OJ 2007 L 153, p. 3) — Sleeping bags for babies and for children
      
         Operative part of the judgment
      
      The Combined Nomenclature forming 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, as amended by Commission Regulation (EC) No 1719/2005 of 27 October 2005, must be interpreted as meaning that romper bags such as those at issue in the main proceedings must be classified under subheading 6209 20 00 as ‘babies’ garments and clothing accessories, of cotton’ if, on account of their size, they are suitable for young children of a body height not exceeding 86 cm. If that is not the case, those products must be classified under subheading 6211 42 90 as ‘other garments, women’s or girls’, of cotton’.
      
         (1)  OJ C 25, 28.1.2011.