28.4.2012

Official Journal of the European Union

C 126/3

(Case C-227/11) (<span class="super">1</span>)

(Article 104(3) of the Rules of Procedure - Common Customs Tariff - Tariff positions - Network analysers - Classification - Legal value of a classification opinion of the World Customs Organisation)

2012/C 126/05

Language of the case: Dutch

Referring court

Parties to the main proceedings

Applicant: DHL Danzas Air & Ocean (Netherlands) BV

Defendant: Inspecteur van de Belastingdienst/Douane West, kantoor Hoofddorp Saturnusstraat

Re:

Reference for a preliminary ruling — Rechtbank Haarlem — Validity of Commission Regulation (EC) No 129/2005 of 20 January 2005 concerning the classification of certain goods in the Combined Nomenclature and amending Regulation (EC) No 955/98 (OJ 2005 L 25, p. 37) — Network analysers

Operative part of the order

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, respectively by Commission Regulation (EC) No 1810/2004 of 7 September 2004, and by Commission Regulation (EC) No 1719/2005 of 27 October 2005, must be interpreted as meaning that network analysers such as those at issue in the main proceedings may be classified in the subheading 9030 40 90 of the combined nomenclature, as amended by Regulation No 1810/2004, or in the subheading 9030 40 00 of the combined nomenclature, as amended by Regulation No 1719/2005, according to the date of import, on condition that such apparatus have the purpose of measuring or checking electrical quantities, which is for the national court to establish. Otherwise, those apparatus must be classified in the subheading 9031 80 39 of the combined nomenclature, as amended by Regulation No 1810/2004, or in the subheading 9031 80 38 of the combined nomenclature, as amended by Regulation No 1719/2005, according to the date of import.

(<span class="super">1</span>) OJ C 226, 30.7.2011.