CELEX: 62013CA0002
Language: en
Date: 2014-02-06 00:00:00
Title: Case C-2/13: Judgment of the Court (Sixth Chamber) of 6 February 2014 (request for a preliminary ruling from the Cour de cassation (France)) — Directeur général des douanes et droits indirects, Chef de l’agence de la direction nationale du renseignement et des enquêtes douanières v Humeau Beaupréau SAS (Common Customs Tariff — Tariff classification — Combined Nomenclature — Chapter 64 — Import of components required for the manufacture of sports footwear — Heading 6404 — Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials — Heading 6406 — Parts of footwear — General Rule 2(a) for the Interpretation of the Combined Nomenclature — Incomplete or unfinished article having the ‘essential character of the complete or finished article’ — Article ‘presented unassembled or disassembled’ — Explanatory Note for the interpretation of the Harmonised System — Assembly operations and not ‘working operations for completion into the finished state’ )

29.3.2014   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 93/15
            
         Judgment of the Court (Sixth Chamber) of 6 February 2014 (request for a preliminary ruling from the Cour de cassation (France)) — Directeur général des douanes et droits indirects, Chef de l’agence de la direction nationale du renseignement et des enquêtes douanières v Humeau Beaupréau SAS
   (Case C-2/13) (1)
   
   (Common Customs Tariff - Tariff classification - Combined Nomenclature - Chapter 64 - Import of components required for the manufacture of sports footwear - Heading 6404 - Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials - Heading 6406 - Parts of footwear - General Rule 2(a) for the Interpretation of the Combined Nomenclature - Incomplete or unfinished article having the ‘essential character of the complete or finished article’ - Article ‘presented unassembled or disassembled’ - Explanatory Note for the interpretation of the Harmonised System - Assembly operations and not ‘working operations for completion into the finished state’)
   2014/C 93/24
   Language of the case: French
   
      Referring court
   
   Cour de cassation
   
      Parties to the main proceedings
   
   
      Applicants: Directeur général des douanes et droits indirects, Chef de l’agence de la direction nationale du renseignement et des enquêtes douanières
   
      Defendant: Humeau Beaupréau SAS
   
      Re:
   
   Request for a preliminary ruling — Cour de cassation (France) — Interpretation of Article 2(a) to the General Rule for the Interpretation of the Combined Nomenclature and of paragraph 7 of the Explanatory Notes to the Harmonised System — Common Customs Tariff — Tariff classification — Combined Nomenclature — Footwear manufacturing process — Assembly operations or working operations for completion into the finished state.
   
      Operative part of the judgment
   
   General Rule 2(a) for the interpretation of 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, in the version in force at the material time, must be interpreted as meaning that an upper, an outer sole and an inner sole, as an article presented unassembled having the essential character of footwear, come under heading 6404 of the combined nomenclature where, following their import, a counter must be inserted into the upper and the outer sole and the upper must be roughed for the purpose of their assembly.
   
      (1)  OJ C 71, 9.3.2013.