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Case C-450/12: Judgment of the Court (Tenth Chamber) of 12 December 2013 (request for a preliminary ruling from the Finanzgericht Düsseldorf — Germany) — HARK GmbH & Co KG Kamin- und Kachelofenbau v Hauptzollamt Duisburg (Common Customs Tariff — Tariff classification — Combined Nomenclature — Headings 7307 and 7321 — Stove pipe sets — Notions of ‘parts’ of stoves and ‘tube or pipe fittings’ )
ECLI:EU:UNKNOWN:62012CA0450
62012CA0450
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15.2.2014
Official Journal of the European Union
C 45/13
(Case C-450/12) (<span class="super">1</span>)
(Common Customs Tariff - Tariff classification - Combined Nomenclature - Headings 7307 and 7321 - Stove pipe sets - Notions of ‘parts’ of stoves and ‘tube or pipe fittings’)
2014/C 45/22
Language of the case: German
Referring court
Parties to the main proceedings
Applicant: HARK GmbH & Co KG Kamin- und Kachelofenbau
Defendant: Hauptzollamt Duisburg
Re:
Reference for a preliminary ruling — Finanzgericht Düsseldorf — 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), as amended by Commission Regulation (EC) No 1031/2008 of 19 September 2008 (OJ 2008 L 291, p. 1) — Interpretation of headings 7307 and 7321 — Classification of stove pipe sets.
Operative part of the judgment
The Combined Nomenclature 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 1031/2008 of 19 September 2008, must be interpreted as meaning that a stove pipe set, such as that at issue in the main proceedings, which comprises a right-angled tubular elbow component in steel with an external diameter of 154 mm and external dimensions of 495 mm x 595 mm, which is covered in heat-resistant paint and has a closing flap to allow internal cleaning, a chimney connection and an appropriate surround, must be classified under Combined Nomenclature heading 7321 as a part, in steel, of a stove.
(<span class="super">1</span>) OJ C 389, 15.12.2012.