CELEX: 62010CN0215
Language: en
Date: 2010-05-04 00:00:00
Title: Case C-215/10: Reference for a preliminary ruling from First-tier Tribunal (Tax Chamber) (United Kingdom) made on 4 May 2010 — Pacific World Limited, FDD International Limited v Commissioners for Her Majesty's Revenue and Customs

31.7.2010   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 209/13
            
         Reference for a preliminary ruling from First-tier Tribunal (Tax Chamber) (United Kingdom) made on 4 May 2010 — Pacific World Limited, FDD International Limited v Commissioners for Her Majesty's Revenue and Customs
   (Case C-215/10)
   ()
   2010/C 209/21
   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
   
      Questions referred
   
   
               1.
            
            
               Is Commission Regulation (EC) No 1417/2007 (1) of 28 November 2007 concerning the classification of certain goods in the Combined Nomenclature valid in so far as it classifies under CN code 3926 90 97 the false nails, and thereby the false nail sets, described in Annex 1 to the said Regulation?
            
         
               2.
            
            
               If the answer to question (1) is in the negative, is the Combined Nomenclature to be interpreted as requiring that the false nail sets in issue be classified as ‘beauty or make-up preparations and preparations for the care of the skin (other than medicaments), including sunscreen or suntan preparations; manicure or pedicure preparations.manicure or pedicure preparations’ under tariff heading 3304 30 00 or as ‘Other articles of cutlery (for example, hair clippers, butchers' or kitchen cleavers, choppers and mincing knives, paperknives); manicure or pedicure sets and instruments (including nail files).manicure or pedicure sets and instruments (including nail files)’ under tariff heading 8214 20 OO?
            
         
      (1)  OJ L 316, p. 4