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Case C-173/08: Judgment of the Court (Fifth Chamber) of 18 June 2009 (reference for a preliminary ruling from the Gerechtshof te Amsterdam (Netherlands)) — Kloosterboer Services BV v Inspecteur van de Belastingdienst/Douane Rotterdam (Common Customs Tariff — Tariff headings — Cooling systems for computers composed of a heat sink and a fan — Classification in the Combined Nomenclature)

ECLI:EU:UNKNOWN:62008CA0173

62008CA0173

January 1, 2008
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Official Journal of the European Union

C 180/19

(Case C-173/08)

(Common Customs Tariff - Tariff headings - Cooling systems for computers composed of a heat sink and a fan - Classification in the Combined Nomenclature)

2009/C 180/31

Language of the case: Dutch

Referring court

Parties to the main proceedings

Applicant: Kloosterboer Services BV

Defendant: Inspecteur van de Belastingdienst/Douane Rotterdam, kantoor Laan op Zuid

Re:

Reference for a preliminary ruling — Gerechtshof te Amsterdam — Interpretation of Commission Regulation (EC) No 384/2004 of 1 March 2004 concerning the classification of certain goods in the Combined Nomenclature (OJ 2004 L 64, p. 21) — Classification of cooling systems for computers composed of a ‘heat sink’ and a fan

Operative part of the judgment

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 1789/2003 of 11 September 2003, must be interpreted as meaning that goods, such as those at issue in the main proceedings, made up of a heat sink and a fan and which are solely intended to be incorporated in a computer must be classified under subheading 8473 30 90 of the Combined Nomenclature in Annex I to that regulation.

* * *

(1) OJ C 183, 19.7.2008.

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