CELEX: C2006/224/13
Language: en
Date: 2006-09-16 00:00:00
Title: Case C-514/04: Judgment of the Court (Second Chamber) of 13 July 2006 (reference for a preliminary ruling from the Gerechtshof te Amsterdam — Netherlands) — Uroplasty BV v Inspecteur van de Belastingdienst — Douanedistrict Rotterdam (Tariff classification — Sterile flakes of polydimethilsiloxane — Silicone elastomer — Meaning of primary form — Medicament — Packaging — Meaning of appliance implanted in the body )

16.9.2006   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 224/8
            
         Judgment of the Court (Second Chamber) of 13 July 2006 (reference for a preliminary ruling from the Gerechtshof te Amsterdam — Netherlands) — Uroplasty BV v Inspecteur van de Belastingdienst — Douanedistrict Rotterdam
   (Case C-514/04) (1)
   
   (Tariff classification - Sterile flakes of polydimethilsiloxane - Silicone elastomer - Meaning of ‘primary form’ - Medicament - Packaging - Meaning of ‘appliance implanted in the body’)
   (2006/C 224/13)
   Language of the case: Dutch
   Referring court
   Gerechtshof te Amsterdam
   Parties to the main proceedings
   
      Applicant: Uroplasty BV
   
      Defendant: Inspecteur van de Belastingdienst — Douanedistrict Rotterdam
   Re:
   Preliminary ruling — Gerechtshof te Amsterdam — Tariff classification of the product Macroplastic implant — Injectable sterile suspension of solid particles of silicone elastomer for the treatment of vesicoureteral (or vesicorenal) reflux
   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 2388/2000 of 13 October 2000, is to be interpreted as meaning that a product, such as the polydimethilsiloxane, made up of sterile flakes, specially developed and intended only to be implanted in the body for the treatment of a condition and which is packaged at the time of its presentation to customs in 1 kg bags, is to be regarded as an appliance to be implanted in the body which must be classified under heading 9021 of the Combined Nomenclature. Since the purpose of such a product is not to replace an organ but to enable a defective muscle to create connective tissues, it must be classified under subheading 9021 90 90 of the Combined Nomenclature.
   
      (1)  OJ C 57, 5.3.2005.