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Case C-306/18: Judgment of the Court (Eighth Chamber) of 15 May 2019 (request for a preliminary ruling from the Krajský soud v Ostravě — pobočka v Olomouci — Czech Republic) — KORADO a.s. v Generální ředitelství cel (Reference for a preliminary ruling — Common Customs Tariff — Tariff classification — Combined Nomenclature — Welded steel parts — Radiators for central heating, not electrically heated — Headings 7307 and 7322 — Concepts of radiator ‘parts’ and ‘tube or pipe fittings’ — Implementing Regulation (EU) 2015/23 — Validity)
ECLI:EU:UNKNOWN:62018CA0306
62018CA0306
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29.7.2019
Official Journal of the European Union
C 255/14
(Case C-306/18) (*)
(Reference for a preliminary ruling - Common Customs Tariff - Tariff classification - Combined Nomenclature - Welded steel parts - Radiators for central heating, not electrically heated - Headings 7307 and 7322 - Concepts of radiator ‘parts’ and ‘tube or pipe fittings’ - Implementing Regulation (EU) 2015/23 - Validity)
(2019/C 255/18)
Language of the case: Czech
Referring court
Parties to the main proceedings
Applicant: KORADO a.s.
Defendant: Generální ředitelství cel
Operative part of the judgment
The Combined Nomenclature set out 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 Implementing Regulation (EU) No 1101/2014 of 16 October 2014, must be interpreted as meaning that welded steel parts such as those at issue in the main proceedings must, subject to the referring court’s assessment of all the factual information available to it, be classified under CN heading 7307, as ‘tube or pipe fittings’.
(*) Language of the case: Czech.