Official Journal of the European Union

C 232/8

(Case C-152/10) (*)

(Common Customs Tariff - Tariff classification - Combined Nomenclature - Plastic dialysis drainage bags intended exclusively for use with dialysers (artificial kidneys) - Plastic urine drainage bags intended exclusively for use with catheters - Headings 9018 and 3926 - ‘Parts’ and ‘accessories’ - Other articles of plastics)

(2011/C 232/13)

Language of the case: Danish

Referring court

Parties to the main proceedings

Applicant: Unomedical A/S

Defendant: Skatteministeriet

Re:

Reference for a preliminary ruling — Højesteret — 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) Plastic drainage bags intended exclusively for use with a dialyser — Classification under subheading 9018 90 30 or subheading 3926 90 99 — Plastic drainage bags intended exclusively for use with a catheter — Classification under subheading 9018 39 00 or subheading 3926 90 99 — Definition of ‘Part and/or accessory’

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, in the versions applicable to the dispute in the main proceedings, must be interpreted as meaning that a dialysis drainage bag, manufactured from plastic, which is specially designed for, and can be used only with, a dialyser (artificial kidney), had, between May 2001 and December 2003, to be classified under subheading 3926 90 99 of the Combined Nomenclature as ‘plastics and articles thereof’ and that a urine drainage bag, manufactured from plastic, which is specially designed for, and therefore can be used only in connection with, a catheter had, during the same period, to be classified under subheading 3926 90 99 of the Combined Nomenclature as ‘plastics and articles thereof’.

(*)

Language of the case: Danish

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