CELEX: 62016CA0051
Language: en
Date: 2017-04-26 00:00:00
Title: Case C-51/16: Judgment of the Court (Eighth Chamber) of 26 April 2017 (request for a preliminary ruling from the Rechtbank Noord-Holland — Netherlands) — Stryker EMEA Supply Chain Services BV v Inspecteur van de Belastingdienst/Douane kantoor Rotterdam Rijnmond (Reference for a preliminary ruling — Common Customs Tariff — Tariff headings — Classification of goods — Implant screws intended to be inserted in the human body for the treatment of fractures or the stabilisation of prostheses — Combined Nomenclature — Heading 9021 — Implementing Regulation (EU) No 1212/2014 — Validity)

19.6.2017   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 195/4
            
         Judgment of the Court (Eighth Chamber) of 26 April 2017 (request for a preliminary ruling from the Rechtbank Noord-Holland — Netherlands) — Stryker EMEA Supply Chain Services BV v Inspecteur van de Belastingdienst/Douane kantoor Rotterdam Rijnmond
   (Case C-51/16) (1)
   
   ((Reference for a preliminary ruling - Common Customs Tariff - Tariff headings - Classification of goods - Implant screws intended to be inserted in the human body for the treatment of fractures or the stabilisation of prostheses - Combined Nomenclature - Heading 9021 - Implementing Regulation (EU) No 1212/2014 - Validity))
   (2017/C 195/05)
   Language of the case: Dutch
   
      Referring court
   
   Rechtbank Noord-Holland
   
      Parties to the main proceedings
   
   
      Applicant: Stryker EMEA Supply Chain Services BV
   
      Defendant: Inspecteur van de Belastingdienst/Douane kantoor Rotterdam Rijnmond
   
      Operative part of the judgment
   
   Heading 9021 of the Combined Nomenclature of the Common Customs Tariff 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, as amended by Commission Implementing Regulation (EU) No 1101/2014 of 16 October 2014, must be interpreted as meaning that medical implant screws such as those at issue in the main proceedings fall under that heading as those goods have characteristics which distinguish them from ordinary goods by the finish of their manufacture and their high degree of precision, as well as by their method of manufacture and the specificity of their purpose. In particular, the fact that medical implant screws such as those at issue in the main proceedings can be inserted in the body only by means of specific medical tools, not by means of ordinary tools, is a characteristic to be taken into consideration in order to distinguish those medical implant screws from ordinary products.
   
      (1)  OJ C 136, 18.4.2016.