CELEX: 62007CA0362
Language: en
Date: 2008-12-11 00:00:00
Title: Joined Cases C-362/07 and C-363/07: Judgment of the Court (Third Chamber) of 11 December 2008 (reference for a preliminary ruling from the Tribunal d'instance du VIIe arrondissement de Paris — France) — Kip Europe SA, Kip (UK) Ltd, Caretrex Logistiek BV, Utax GmbH (C-362/07), Hewlett Packard International SARL (C-363/07) v Administration des douanes — Direction générale des douanes et droits indirects (Common Customs Tariff — Combined Nomenclature — Tariff classification — Multi-function apparatus — Apparatus combining the functions of laser printer and a digital electronic scanner module, with a copier function — Heading 8471 — Heading 9009)

7.2.2009   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 32/6
            
         Judgment of the Court (Third Chamber) of 11 December 2008 (reference for a preliminary ruling from the Tribunal d'instance du VIIe arrondissement de Paris — France) — Kip Europe SA, Kip (UK) Ltd, Caretrex Logistiek BV, Utax GmbH (C-362/07), Hewlett Packard International SARL (C-363/07) v Administration des douanes — Direction générale des douanes et droits indirects
   (Joined Cases C-362/07 and C-363/07) (1)
   
   (Common Customs Tariff - Combined Nomenclature - Tariff classification - Multi-function apparatus - Apparatus combining the functions of laser printer and a digital electronic scanner module, with a copier function - Heading 8471 - Heading 9009)
   (2009/C 32/10)
   Language of the case: French
   Referring court
   Tribunal d'instance du VIIe arrondissement de Paris
   Parties to the main proceedings
   
      Applicants: Kip Europe SA, Kip (UK) Ltd, Caretrex Logistiek BV, Utax GmbH (C-362/07), Hewlett Packard International SARL (C-363/07)
   
      Defendant: Administration des douanes — Direction générale des douanes et droits indirects
   Re:
   Reference for a preliminary ruling — Tribunal d'instance du VIIème arrondissement de Paris (France) — Interpretation of Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff (OJ 1987 L 256, p. 1), in the version applicable at the material time, and validity of Regulation (EC) No 400/2006 of 8 March 2006 concerning the classification of certain goods in the Combined Nomenclature (OJ 2006 L 70, p. 9) — Multifunctional apparatus comprising a laser printer module, a scanner module and a computer module — Whether classification should be under tariff heading 8471 60 40 (Automatic data-processing machines) on the basis of General Rule 3(b) for the interpretation of the CN (printing function giving the apparatus its ‘essential character’) or under heading 9009 12 00 (photocopying apparatus) pursuant to Note 5(E) to Chapter 84 of the CN (apparatus autonomously fulfilling a specific function — copying — other than data-processing)
   Operative part of the judgment
   
               1.
            
            
               Note 5(E) to Chapter 84 of the combined nomenclature constituting 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 1719/2005 of 27 October 2005, is to be interpreted as meaning that only machines incorporating an automatic data-processing machine or working in conjunction with such a machine, whose function is not data processing, perform ‘a specific function other than data processing’;
            
         
               2.
            
            
               If the copying function performed by the machines at issue in the main proceedings is secondary in relation to the printing and electronic scanning functions, they must be considered units of automatic data-processing machines within the meaning of Note 5(B) to Chapter 84 of the combined nomenclature constituting Annex I to Regulation No 2658/87, as amended by Regulation No 1719/2005, which units, by application of Note 5(C) to that chapter, if they are presented in isolation, fall within heading 8471. In such a case, the relevant subheading must be determined in accordance with Note 3 to Section XVI of the said nomenclature. However, if the importance of that copying function is equivalent to that of the other two functions, those machines must be classified, by application of General Rule 3(b) of the General rules for the interpretation of that nomenclature, under the heading corresponding to the module which gives those machines their essential character. If such identification proved impossible, they must be classified under heading 9009 in accordance with General Rule 3(c);
            
         
               3.
            
            
               Examination of the fifth questions referred has not raised any factor liable to affect the validity of point 4 of the Annex to Commission Regulation (EC) No 400/2006 of 8 March 2006 concerning the classification of certain goods in the Combined Nomenclature.
            
         
      (1)  OJ C 269, 10.11.2007.