CELEX: 62019CN0670
Language: en
Date: 2019-09-10 00:00:00
Title: Case C-670/19: Request for a preliminary ruling from the Finanzgericht Baden-Württemberg (Germany) lodged on 10 September 2019 — Gardinia Home Decor GmbH v Hauptzollamt Ulm

11.5.2020   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 161/14
            
         
      Request for a preliminary ruling from the Finanzgericht Baden-Württemberg (Germany) lodged on 10 September 2019 — Gardinia Home Decor GmbH v Hauptzollamt Ulm
      (Case C-670/19)
      (2020/C 161/21)
      Language of the case: German
      
         Referring court
      
      Finanzgericht Baden-Württemberg
      
         Parties to the main proceedings
      
      
         Applicant: Gardinia Home Decor GmbH
      
         Defendant: Hauptzollamt Ulm
      By order of 27 February 2020, the Court (Sixth Chamber) ruled as follows:
      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 (EU) No 861/2010 of 5 October 2010, (2) is to be interpreted as meaning that base metal curtain rods fall within tariff subheading 8302 41 90, unless those rods consist of rods, tubes or bars which have been merely cut to the required length, which is for the referring court to ascertain in order to carry out its own tariff classification of the goods at issue in the main proceedings, having regard to the information provided by the Court in response to the first question referred.
      
         (1)  OJ 1987 L 256, p. 1.
      
         (2)  Regulation amending Annex I of Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff (OJ 2010 L 284, p. 1).