CELEX: 62020CA0076
Language: en
Date: 2021-06-03 00:00:00
Title: Case C-76/20: Judgment of the Court (Eighth Chamber) of 3 June 2021 (request for a preliminary ruling from the Administrativen sad — Varna — Bulgaria) — ‘BalevBio’ EOOD v Teritorialna direktsia Severna morska, Agentsia ‘Mitnitsi’ (Reference for a preliminary ruling — Common customs tariff — Tariff classification — Combined Nomenclature — Goods made of different materials — Plant fibres — Melamine resin — Headings 3924 and 4419 — Goods described as ‘bamboo beakers’)

19.7.2021   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 289/13
            
         
      Judgment of the Court (Eighth Chamber) of 3 June 2021 (request for a preliminary ruling from the Administrativen sad — Varna — Bulgaria) — ‘BalevBio’ EOOD v Teritorialna direktsia Severna morska, Agentsia ‘Mitnitsi’
      (Case C-76/20) (1)
      
      (Reference for a preliminary ruling - Common customs tariff - Tariff classification - Combined Nomenclature - Goods made of different materials - Plant fibres - Melamine resin - Headings 3924 and 4419 - Goods described as ‘bamboo beakers’)
      (2021/C 289/18)
      Language of the case: Bulgarian
      
         Referring court
      
      Administrativen sad — Varna
      
         Parties to the main proceedings
      
      
         Applicant:‘BalevBio’ EOOD
      
         Defendant: Teritorialna direktsia Severna morska, Agentsia ‘Mitnitsi’
      
         Intervener: Okrazhna prokuratura — Varnenska
      
         Operative part of the judgment
      
      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 Implementing Regulation 2016/1821 of 6 October 2016, must be interpreted as meaning that goods described as ‘bamboo beakers’, made up of 72,33 % plant fibres and 25,2 % melamine resin, must, subject to the referring court’s assessment of all the facts available to it, be classified under heading 3924 of that nomenclature, in particular under subheading 3924 10 00.
      
         (1)  OJ C 161, 11.5.2020.