CELEX: 62008CA0056
Language: en
Date: 2009-07-16 00:00:00
Title: Case C-56/08: Judgment of the Court (Fourth Chamber) of 16 July 2009 (reference for a preliminary ruling from the Tallinna Halduskohus (Estonia)) — Pärlitigu OÜ v Maksu- ja Tolliameti Põhja maksu- ja tollikeskus (Common Customs Tariff — Combined Nomenclature — Tariff classification — Subheading CN 05119110 — Subheading CN 03032200 — Frozen backbones of farmed Atlantic salmon — Regulation (EC) No 85/2006 — Anti-dumping duties)

12.9.2009   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 220/8
            
         Judgment of the Court (Fourth Chamber) of 16 July 2009 (reference for a preliminary ruling from the Tallinna Halduskohus (Estonia)) — Pärlitigu OÜ v Maksu- ja Tolliameti Põhja maksu- ja tollikeskus
   (Case C-56/08) (1)
   
   (Common Customs Tariff - Combined Nomenclature - Tariff classification - Subheading CN 05119110 - Subheading CN 03032200 - Frozen backbones of farmed Atlantic salmon - Regulation (EC) No 85/2006 - Anti-dumping duties)
   2009/C 220/12
   Language of the case: Estonian
   
      Referring court
   
   Tallinna Halduskohus
   
      Parties to the main proceedings
   
   
      Applicant: Pärlitigu OÜ
   
      Defendant: Maksu- ja Tolliameti Põhja maksu- ja tollikeskus
   
      Re:
   
   Reference for a preliminary ruling — Tallinna Halduskohus — Interpretation of 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 (OJ 1987 L 256, p. 1) in the version applicable at the material time — Validity of Article 1(5) of Council Regulation (EC) No 85/2006 of 17 January 2006 imposing a definitive anti-dumping duty and collecting definitively the provisional duty imposed on imports of farmed salmon originating in Norway (OJ 2006 L 15, p. 1) — Classification under heading 0303220015 (farmed salmon, frozen, other) or 0511911000 (fish waste) for the purpose of levying anti-dumping duty — Frozen backbones of farmed Atlantic salmon obtained after filleting the fish
   
      Operative part of the judgment
   
   The Combined Nomenclature, which constitutes 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, must be interpreted as meaning that frozen backbones of farmed Atlantic salmon (Salmo salar), obtained after filleting the fish, must be classified under CN heading 0303 22 00 if the goods are fit for human consumption at the time that they are cleared through customs, which it is for the national court to ascertain.
   
      (1)  OJ C 92, 12.4.2008.