CELEX: 62009CA0123
Language: en
Date: 2010-04-29 00:00:00
Title: Case C-123/09: Judgment of the Court (Third Chamber) of 29 April 2010 (reference for a preliminary ruling from the Finanzgericht München — Germany) — Roeckl Sporthandschuhe GmbH & Co. KG v Hauptzollamt München (Common Customs Tariff — Tariff headings — Combined nomenclature classification of riding gloves — Heading 3926 — Heading 6116)

19.6.2010   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 161/13
            
         
      Judgment of the Court (Third Chamber) of 29 April 2010 (reference for a preliminary ruling from the Finanzgericht München — Germany) — Roeckl Sporthandschuhe GmbH & Co. KG v Hauptzollamt München
      (Case C-123/09) (1)
      
      (Common Customs Tariff - Tariff headings - Combined nomenclature classification of riding gloves - Heading 3926 - Heading 6116)
      (2010/C 161/18)
      Language of the case: German
      
         Referring court
      
      Finanzgericht München
      
         Parties to the main proceedings
      
      
         Applicant: Roeckl Sporthandschuhe GmbH & Co. KG
      
         Defendant: Hauptzollamt München
      
         Re:
      
      Reference for a preliminary ruling — Finanzgericht München — Interpretation of Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff (OJ 1987 L 256, p. 1), as amended by Commission Regulation (EC) No 1789/2003 of 11 September 2003 (OJ 2003 L 281, p. 1) — Textile product roughened on one side for the sole purpose of strengthening adhesion of a layer of plastic material — Classification under subheading 3926 20 00 of the Combined Nomenclature
      
         Operative part of the judgment
      
      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 1789/2003 of 11 September 2003, must be interpreted as meaning that riding gloves, such as those at issue in the main proceedings, made up of fabric raised on one side and covered with a layer of plastic, where the support fabric is raised on one side and the raised side is then completely covered with a layer of polyurethane foam, which has an essential function in use of the gloves as riding gloves, must be classified under subheading 3926 20 00 of the Combined Nomenclature.
      
         (1)  OJ C 129, 6.6.2009.