CELEX: 62010CB0193
Language: en
Date: 2010-12-09 00:00:00
Title: Case C-193/10: Order of the Court (Eighth Chamber) of 9 December 2010 (reference for a preliminary ruling from the Finanzgericht Düsseldorf) — KMB Europe BV v Hauptzollamt Duisburg (The first subparagraph of Article 104(3) of the Rules of Procedure — Common Customs Tariff — Combined Nomenclature — Tariff classification — MP3 Media Player — Heading 8521 — Video recording or reproducing apparatus)

26.2.2011   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 63/16
            
         Order of the Court (Eighth Chamber) of 9 December 2010 (reference for a preliminary ruling from the Finanzgericht Düsseldorf) — KMB Europe BV v Hauptzollamt Duisburg
   (Case C-193/10) (1)
   
   (The first subparagraph of Article 104(3) of the Rules of Procedure - Common Customs Tariff - Combined Nomenclature - Tariff classification - MP3 Media Player - Heading 8521 - Video recording or reproducing apparatus)
   2011/C 63/29
   Language of the case: German
   
      Referring court
   
   Finanzgericht Dusseldorf
   
      Parties to the main proceedings
   
   
      Applicant: KMB Europe BV
   
      Defendant: Hauptzollamt Duisburg
   
      Re:
   
   Reference for a preliminary ruling — Finanzgericht Düsseldorf — Interpretation of Annex I to Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and the statistical nomenclature and on the Common Customs Tariff (OJ 1987 L 256, p. 1), as amended by Commission Regulation (EC) No 1549/2006 of 17 October 2006 (OJ 2006 L 301, p. 1) — MP3 Media Player — Apparatus with a limited capacity to reproduce still images and videos whose principal function is the reproduction of sound — Classification under heading 8519 (‘Sound recording or sound reproducing apparatus’) or under heading 8521 (‘Video recording or reproducing apparatus’) of the Combined Nomenclature.
   
      Operative part of the order
   
   Heading 8521 of the Combined Nomenclature in the version of Annex I to Council Regulation (EEC) No 2658/87 on the tariff and the statistical nomenclature and on the Common Customs Tariff, as amended by Commission Regulation (EC) No 1549/2006 of 17 October 2006 must be interpreted as meaning that MP3 media players, such as those at issue in the main proceedings, in relation to which the referring court finds that the principal function characterising all such apparatus is the recording and reproduction of sound, are excluded from that heading.
   
      (1)  OJ C 209, 31.7.2010.