CELEX: 62010CA0215
Language: en
Date: 2011-07-28 00:00:00
Title: Case C-215/10: Judgment of the Court (Seventh Chamber) of 28 July 2011 (reference for a preliminary ruling from the First-tier Tribunal (Tax Chamber) (United Kingdom)) — Pacific World Limited, FDD International Limited v Commissioners for Her Majesty’s Revenue and Customs (Common Customs Tariff — Tariff classification — Combined Nomenclature — Moulded plastic false nail sets — Validity of Regulation (EC) No 1417/2007 — Other articles of plastics (heading 3926 ) — Manicure or pedicure preparations (heading 3304 ) — Manicure or pedicure sets and instruments (heading 8214 ))

8.10.2011   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 298/7
            
         Judgment of the Court (Seventh Chamber) of 28 July 2011 (reference for a preliminary ruling from the First-tier Tribunal (Tax Chamber) (United Kingdom)) — Pacific World Limited, FDD International Limited v Commissioners for Her Majesty’s Revenue and Customs
   (Case C-215/10) (1)
   
   (Common Customs Tariff - Tariff classification - Combined Nomenclature - Moulded plastic false nail sets - Validity of Regulation (EC) No 1417/2007 - Other articles of plastics (heading 3926) - Manicure or pedicure preparations (heading 3304) - Manicure or pedicure sets and instruments (heading 8214))
   2011/C 298/12
   Language of the case: English
   
      Referring court
   
   First-tier Tribunal (Tax Chamber)
   
      Parties to the main proceedings
   
   
      Applicants: Pacific World Limited, FDD International Limited
   
      Defendant: Commissioners for Her Majesty’s Revenue and Customs
   
      Re:
   
   Reference for a preliminary ruling — First-tier Tribunal (Tax Chamber) — Interpretation of Commission Regulation (EC) No 1417/2007 of 28 November 2007 concerning the classification of certain goods in the Combined Nomenclature — Validity of the classification of moulded plastic false nails under heading 3926 90 97 (Other articles of plastics or other materials)
   
      Operative part of the judgment
   
   Commission Regulation (EC) No 1417/2007 of 28 November 2007 concerning the classification of certain goods in the Combined Nomenclature is valid in so far as it classifies the false nails and, thereby, the false nail sets described in its annex under subheading 3926 90 97 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, as amended by Commission Regulation (EC) No 1549/2006 of 17 October 2006.
   
      (1)  OJ C 209, 31.7.2010.