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Case C-423/09: Reference for a preliminary ruling from the Hoge Raad der Nederlanden, lodged on 29 October 2009 — Staatssecretaris van Financiën v X

ECLI:EU:UNKNOWN:62009CN0423

62009CN0423

January 1, 2009
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30.1.2010

Official Journal of the European Union

C 24/21

(Case C-423/09)

2010/C 24/36

Language of the case: Dutch

Referring court

Parties to the main proceedings

Appellant: Staatssecretaris van Financiën

Respondent: X

Question referred

What criteria are to be applied in order to determine whether vegetables (garlic bulbs) which have been dried to some degree, but from which not all, or not almost all, of the moisture has been removed, and which are imported in a chilled state, are to be classified under tariff subheading 0703 20 00 of the CN or under tariff subheading 0712 90 90 of the CN?

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