CELEX: C2006/224/16
Language: en
Date: 2006-09-16 00:00:00
Title: Case C-14/05: Judgment of the Court (Sixth Chamber) of 13 July 2006 (reference for a preliminary ruling from the Gerechtshof te Amsterdam — Netherlands) — Anagram International Inc. v Inspecteur van de Belastingdienst — Douanedistrict Rotterdam (Common Customs Tariff — Combined Nomenclature — Tariff classification — Gas-filled balloons)

16.9.2006   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 224/9
            
         Judgment of the Court (Sixth Chamber) of 13 July 2006 (reference for a preliminary ruling from the Gerechtshof te Amsterdam — Netherlands) — Anagram International Inc. v Inspecteur van de Belastingdienst — Douanedistrict Rotterdam
   (Case C-14/05) (1)
   
   (Common Customs Tariff - Combined Nomenclature - Tariff classification - Gas-filled balloons)
   (2006/C 224/16)
   Language of the case: Dutch
   Referring court
   Gerechtshof te Amsterdam
   Parties to the main proceedings
   
      Applicant: Anagram International Inc.
   
      Defendant: Inspecteur van de Belastingdienst — Douanedistrict Rotterdam
   Re:
   Reference for a preliminary ruling — Gerechtshof te Amsterdam — Interpretation of the Annex to Commission Regulation (EC) No 442/2000 of 25 February 2000 concerning the classification of certain goods in the Combined Nomenclature (OJ 2000 L 54, p. 33) — Validity — Tariff classification of balloons — General Rules 1 and 6 for the interpretation of the Combined Nomenclature — Heading 9505 90 00 and heading 9503 90 32
   Operative part of the judgment
   
               1.
            
            
               Consideration of the second question has disclosed nothing capable of affecting the validity of Commission Regulation (EC) No 442/2000 of 25 February 2000 concerning the classification of certain goods in the Combined Nomenclature in so far as the products referred to in point 3 of the table set out in the Annex thereto are classified under subheading 9503 90 32 of the Combined Nomenclature of the Common Customs Tariff, 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 1832/2002 of 1 August 2002.
            
         
               2.
            
            
               The classification decided upon by the Commission of the European Communities in Regulation No 442/2000, as regards the product described in point 3 of the table set out in the Annex thereto, is applicable by analogy to gas-filled balloons made of aluminised, bonded plastic foil, the plastic foil forming the inside of the balloon.
            
         
      (1)  OJ C 82 of 2.4.2005.