CELEX: C2006/326/29
Language: en
Date: 2006-12-30 00:00:00
Title: Case C-250/05: Judgment of the Court (Second Chamber) of 26 October 2006 (reference for a preliminary ruling from the Hessisches Finanzgericht, Kassel (Germany)) — Turbon International GmbH, as universal successor in title to Kores Nordic Deutschland GmbH v Oberfinanzdirektion Koblenz (Common Customs Tariff — Tariff headings — Classification in the Combined Nomenclature of ink cartridges compatible with Epson Stylus Color printers — Inks (heading 3215) — Parts and accessories of machines of heading 8471 (heading 8473)

30.12.2006   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 326/15
            
         Judgment of the Court (Second Chamber) of 26 October 2006 (reference for a preliminary ruling from the Hessisches Finanzgericht, Kassel (Germany)) — Turbon International GmbH, as universal successor in title to Kores Nordic Deutschland GmbH v Oberfinanzdirektion Koblenz
   (Case C-250/05) (1)
   
   (Common Customs Tariff - Tariff headings - Classification in the Combined Nomenclature of ink cartridges compatible with Epson Stylus Color printers - Inks (heading 3215) - Parts and accessories of machines of heading 8471 (heading 8473)
   (2006/C 326/29)
   Language of the case: German
   Referring court
   Hessisches Finanzgericht, Kassel
   Parties to the main proceedings
   
      Applicant: Turbon International GmbH, as universal successor in title to Kores Nordic Deutschland GmbH
   
      Defendant: Oberfinanzdirektion Koblenz
   Re:
   Reference for a preliminary ruling — Hessisches Finanzgericht (Finance Court, Hesse), Kassel — Interpretation of Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff (OJ 1987 L 256, p.1) — Subheading No 3215 90 80 (‘Ink, other than printing ink, writing or drawing ink’) and Heading No 8473 (‘Parts and accessories of the machines of heading No 8471’, that is automatic data-processing machines and units thereof) — Ink cartridge
   Operative part of the judgment
   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 Regulation (EC) No 1734/96 of 9 September 1996, must be interpreted as meaning that an ink cartridge without an integrated print head consisting of plastic casing, foam, a metal screen, seals, tape seal, labels, ink and packing material, which, as regards both the cartridge and the ink, can only be used in a printer with the same characteristics as Epson Stylus Color inkjet printers, must be classified under Subheading 3215 90 80 of the Combined Nomenclature.
   
      (1)  OJ C 217, 3.9.2005.