CELEX: 61987CC0253
Language: en
Date: 1988-05-04 00:00:00
Title: Opinion of Mr Advocate General Lenz delivered on 4 May 1988. # Sportex GmbH & Co. v Oberfinanzdirektion Hamburg. # Reference for a preliminary ruling: Bundesfinanzhof - Germany. # Tariff classification - Pre-impregnated carbon fibres. # Case 253/87.

Important legal notice

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61987C0253

Opinion of Mr Advocate General Lenz delivered on 4 May 1988.  -  Sportex GmbH & Co. v Oberfinanzdirektion Hamburg.  -  Reference for a preliminary ruling: Bundesfinanzhof - Germany.  -  Tariff classification - Pre-impregnated carbon fibres.  -  Case 253/87.  

European Court reports 1988 Page 03351

Opinion of the Advocate-General

Mr President,Members of the Court,1. I am in a position to give my Opinion forthwith on the customs classification question askedby the Bundesfinanzhof (Federal Finance Court), on which only the Commission has submittedobservations to the Court. The divergent view taken by the plaintiff in the main proceedings isapparent from the order making the reference.2. It seems to me that the Commission's observations on the problem brought before the Courtare persuasive. I therefore think that the Chamber should follow them.3. From the description of the goods given by the Oberfinanzdirektion (Principal Revenue Office)we are dealing with partially-condensed (hardenable) epoxy resin sheeting in which a layer ofcarbon fibre filaments (42% by weight) and a layer of glass-fibre (22% by weight) are fullyembedded.4. To classify such goods under Chapter 39 of the Common Customs Tariff would in fact seemto be in accordance with the Explanatory Notes to the Customs Cooperation CouncilNomenclature and with a tariff classification decision adopted in 1972 with regard to a whollysimilar product. These are factors which, in accordance with settled case-law, constitute importantmeans of interpretation of the Common Customs Tariff (see, most recently, the judgment in Case42/86 ).5. There is thus no doubt that, pursuant to paragraph 32 of the Explanatory Notes to the CommonCustoms Tariff (issued by the Federal German Finance Ministry), epoxy resins rank among theproducts mentioned under tariff heading 39.01.6. It should also be remembered that, under Rule A 2 (b) of the general rules of the CommonCustoms Tariff, any mention of goods under a specific heading thereof refers to those goods,either in their pure state or mixed or associated with other goods. Moreover, it appears from theExplanatory Notes to the Customs Cooperation Council Nomenclature that it is appropriate toclassify amongst the materials which are expressly mentioned in Note 3 (d) to Chapter 39 of theCommon Customs Tariff, also feuilles ... contenant au sein de la matire plastique constitutive unrseau de renforcement en autres matires (fils mtalliques, fils textiles, fibres de verre etc.).7. Finally, it is also interesting to note that, under an EEC tariff classification decision of 22September 1982, epoxy resin sheets with a glass fibre mesh embedded in the plastic forreinforcement (about 60% by weight) are to be classified under tariff subheading 39.01 C VII.This was considered right because such a product, in spite of the high fibre content, which onlyserved the purpose of reinforcement, retains the characteristics of a plastic material.8. Since, in the present case, the goods which fall to be considered have approximately the samecharacteristics (the fibre content at 64% by weight is not significantly higher than that of thegoods which were the subject of the aforementioned tariff classification decision) and because itmust be acknowledged that the fibres do not determine the character of the goods (in fact, tubesand bars can be manufactured from epoxy resin sheeting alone) it seems appropriate to classifythem under tariff heading 39.01, that is to say, following its itemization by Council Regulation No750/87, tariff subheading 39.01 C VII a) 2.9. The reply to be given to the Bundesfinanzhof should therefore be that on a proper constructionof tariff heading 39.01 of the Common Customs Tariff that heading also covers semi-finishedproducts in sheet form intended for the manufacture of tubing, which are composed of epoxy resin(36% by weight) carbon fibres (42% by weight) and glass fibre (22% by weight), if the twolast-mentioned components are completely embedded in the epoxy resin mass.