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Case C-556/16: Judgment of the Court (Ninth Chamber) of 19 October 2017 (request for a preliminary ruling from the Finanzgericht Hamburg — Germany) — Lutz GmbH v Hauptzollamt Hannover (Reference for a preliminary ruling — Regulation (EEC) No 2658/87 — Customs Union — Common Customs Tariff — Tariff classification — Combined Nomenclature — Tariff headings — Subheading 6212 20 00 (Panty girdles) — Explanatory Notes to the Combined Nomenclature — Explanatory Notes to the Harmonised System)
ECLI:EU:UNKNOWN:62016CA0556
62016CA0556
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11.12.2017
Official Journal of the European Union
C 424/12
(Case C-556/16)(1)
((Reference for a preliminary ruling - Regulation (EEC) No 2658/87 - Customs Union - Common Customs Tariff - Tariff classification - Combined Nomenclature - Tariff headings - Subheading 6212 20 00 (Panty girdles) - Explanatory Notes to the Combined Nomenclature - Explanatory Notes to the Harmonised System))
(2017/C 424/16)
Language of the case: German
Referring court
Parties to the main proceedings
Applicant: Lutz GmbH
Defendant: Hauptzollamt Hannover
Operative part of the judgment
The Combined Nomenclature 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 927/2012 of 9 October 2012, must be interpreted as meaning that knickers characterised by reduced horizontal elasticity, but which do not contain inelastic elements incorporated into them, may be classified under subheading 6212 20 00 of the Combined Nomenclature if an examination establishes that they have substantially reduced horizontal elasticity in order to support the human body and create a slimming effect on the silhouette.
(1)
OJ C 38, 6.2.2017.