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Case C-725/21, SOMEO: Judgment of the Court (Tenth Chamber) of 9 March 2023 (request for a preliminary ruling from the Vrhovno sodišče Republike Slovenije — Slovenia) — SOMEO S.A., formerly PEARL STREAM S.A. v Republika Slovenija (Reference for a preliminary ruling — Customs Union — Common Customs Tariff — Tariff classification — Combined Nomenclature — Subheading 9401 90 80 — Parts of seats for motor vehicles — Net for making pockets in the rear part of seats — Protection for the inside of seats)
ECLI:EU:UNKNOWN:62021CA0725
62021CA0725
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Official Journal of the European Union
C 164/11
(Case C-725/21, (<span class="oj-super oj-note-tag">1</span>) SOMEO)
(Reference for a preliminary ruling - Customs Union - Common Customs Tariff - Tariff classification - Combined Nomenclature - Subheading 9401 90 80 - Parts of seats for motor vehicles - Net for making pockets in the rear part of seats - Protection for the inside of seats)
(2023/C 164/15)
Language of the case: Slovenian
Referring court
Parties to the main proceedings
Applicant: SOMEO S.A., formerly PEARL STREAM S.A.
Defendant: Republika Slovenija
Operative part of the judgment
Heading 9401 of 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, in the versions resulting from Commission Implementing Regulation (EU) No 1101/2014 of 16 October 2014, from Commission Implementing Regulation (EU) 2015/1754 of 6 October 2015, and from Commission Implementing Regulation (EU) 2016/1821 of 6 October 2016,
must be interpreted as meaning that the concept of ‘parts’ of a seat of a motor vehicle does not cover goods which are not indispensable for such a seat to fulfil its function.
Language of the case: Slovenian.