CELEX: 62012CN0450
Language: en
Date: 2012-10-08 00:00:00
Title: Case C-450/12: Reference for a preliminary ruling from the Finanzgericht Düsseldorf (Germany), lodged on 8 October 2012 — HARK GmbH & Co. KG Kamin- und Kachelofenbau v Hauptzollamt Duisburg

15.12.2012   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 389/5
            
         Reference for a preliminary ruling from the Finanzgericht Düsseldorf (Germany), lodged on 8 October 2012 — HARK GmbH & Co. KG Kamin- und Kachelofenbau v Hauptzollamt Duisburg
   (Case C-450/12)
   2012/C 389/08
   Language of the case: German
   
      Referring court
   
   Finanzgericht Düsseldorf
   
      Parties to the main proceedings
   
   
      Applicant: HARK GmbH & Co. KG Kamin- und Kachelofenbau
   
      Defendant: Hauptzollamt Duisburg
   
      Questions referred
   
   
               1.
            
            
               Is heading 7321 of the Combined Nomenclature set out in 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, (1) as amended by Commission Regulation (EC) No 1031/2008 of 19 September 2008, (2) to be interpreted as meaning that the stove pipe sets described in greater detail in the grounds can be regarded as parts of stoves, ranges, grates, and cookers?
            
         
               2.
            
            
               If the answer to Question 1 is in the negative, can the stove pipe sets then be classified under heading 7307?
            
         
      (1)  OJ 1987 L 256, p. 1.
   
      (2)  OJ 2008 L 291, p. 1.