CELEX: 62008CA0173
Language: en
Date: 2009-06-18 00:00:00
Title: Case C-173/08: Judgment of the Court (Fifth Chamber) of 18 June 2009 (reference for a preliminary ruling from the Gerechtshof te Amsterdam (Netherlands)) — Kloosterboer Services BV v Inspecteur van de Belastingdienst/Douane Rotterdam (Common Customs Tariff — Tariff headings — Cooling systems for computers composed of a heat sink and a fan — Classification in the Combined Nomenclature)

1.8.2009   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 180/19
            
         Judgment of the Court (Fifth Chamber) of 18 June 2009 (reference for a preliminary ruling from the Gerechtshof te Amsterdam (Netherlands)) — Kloosterboer Services BV v Inspecteur van de Belastingdienst/Douane Rotterdam
   (Case C-173/08) (1)
   
   (Common Customs Tariff - Tariff headings - Cooling systems for computers composed of a heat sink and a fan - Classification in the Combined Nomenclature)
   2009/C 180/31
   Language of the case: Dutch
   
      Referring court
   
   Gerechtshof te Amsterdam
   
      Parties to the main proceedings
   
   
      Applicant: Kloosterboer Services BV
   
      Defendant: Inspecteur van de Belastingdienst/Douane Rotterdam, kantoor Laan op Zuid
   
      Re:
   
   Reference for a preliminary ruling — Gerechtshof te Amsterdam — Interpretation of Commission Regulation (EC) No 384/2004 of 1 March 2004 concerning the classification of certain goods in the Combined Nomenclature (OJ 2004 L 64, p. 21) — Classification of cooling systems for computers composed of a ‘heat sink’ and a fan
   
      Operative part of the judgment
   
   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 1789/2003 of 11 September 2003, must be interpreted as meaning that goods, such as those at issue in the main proceedings, made up of a heat sink and a fan and which are solely intended to be incorporated in a computer must be classified under subheading 8473 30 90 of the Combined Nomenclature in Annex I to that regulation.
   
      (1)  OJ C 183, 19.7.2008.