Roeckl Sporthandschuhe GmbH & Co. KG v Hauptzollamt München.
Date: 2010-04-29
27. First of all, it is settled case-law that, in the interests of legal certainty and ease of verification, the decisive criterion for the classification of goods for customs purposes is in general to be sought in their objective characteristics and properties as defined in the wording of the relevant heading of the CN and in the section or chapter notes (see, inter alia, Case C-142/06 Olicom  [2007] ECR I‑6675, paragraph 16, and Joined Cases C‑362/07 and C‑363/07 Kip Europe and Others  [2008] ECR I‑9489, paragraph 26).
28. Next, the intended use of a product may also constitute an objective criterion for classification if it is inherent to the product, and that inherent character must be capable of being assessed on the basis of the product’s objective characteristics and properties (see Case C‑183/06 RUMA  [2007] ECR I-1559, paragraph 36, and Olicom , paragraph 18).
29. Lastly, it should be recalled that both the notes which head the chapters of the Common Customs Tariff and the HS Explanatory Notes are important means of ensuring the uniform application of the Tariff and as such may be regarded as useful aids to its interpretation (see Case C‑11/93 Siemens Nixdorf  [1994] ECR I‑1945, paragraph 12; Case C‑382/95 Techex [1997] ECR I‑7363, paragraph 12; Case C‑339/98 Peacock  [2000] ECR I‑8947, paragraph 10, and Olicom , paragraph 17).
32. Therefore, since the riding gloves at issue in the main proceedings consists of different materials and there is no specific tariff heading under which they may be classified, the only provision applicable to the classification of those gloves is general rule 3(b) (see, to that effect, Case 253/87 Sportex  [1988] ECR 3351, paragraph 7, and Case C‑250/05 Turbon International  [2006] ECR I-10531, paragraph 20).
33. It has to be borne in mind that under general rule 3(b), which specifically covers the situation in which goods are prima facie classifiable under two or more headings, mixtures which cannot be classified by reference to 3(a), are to be classified as if they consisted of the material or component which gives them their essential character in so far as this criterion is applicable. If that is not the case, in accordance with general rule 3(c) they are to be classified under the heading which occurs last in numerical order among those which equally merit consideration (see Kip Europe , paragraph 49).
37. It should be recalled that the HS Explanatory Notes are indications which are an important aid to the interpretation of the scope of the various tariff headings of the CN (see Case C-15/05 Kawasaki Motors Europe  [2006] ECR I-3657, paragraph 36), but do not have legally binding force (see Case C‑400/05 B.A.S. Trucks [2007] ECR I‑311, paragraph 28).
41. Under general rule 3(b), it is necessary, in carrying out the tariff classification of goods, to identify, from among the materials of which they are composed, the one which gives them their essential character; this may be done by determining whether the goods would retain their characteristic properties if one or other of their constituents were removed from them (see Case C‑288/99 VauDe Sport  [2001] ECR I‑3683, paragraph 25; Turbon International , paragraph 21; and Case C‑150/08 Siebrand  [2009] ECR I‑0000, paragraph 31).