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Case C-423/10: Judgment of the Court (Eighth Chamber) of 18 May 2011 (reference for a preliminary ruling from the Finanzgericht Düsseldorf (Germany)) — Delphi Deutschland GmbH v Hauptzollamt Düsseldorf (Common Customs Tariff — Combined Nomenclature — Classification for customs purposes — Electrical connectors — Subheading 853669 — Plugs and sockets)
ECLI:EU:UNKNOWN:62010CA0423
62010CA0423
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Official Journal of the European Union
C 204/12
(Case C-423/10) (<span class="super">1</span>)
(Common Customs Tariff - Combined Nomenclature - Classification for customs purposes - Electrical connectors - Subheading 8536 69 - Plugs and sockets)
2011/C 204/21
Language of the case: German
Referring court
Parties to the main proceedings
Applicant: Delphi Deutschland GmbH
Defendant: Hauptzollamt Düsseldorf
Re:
Reference for a preliminary ruling — Finanzgericht Düsseldorf — 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), as amended by Commission Regulation (EC) No 1810/2004 of 7 September 2004 (OJ 2004 L 327, p. 1), Commission Regulation (EC) No 1719/2005 of 27 October 2005 (OJ 2005 L 286, p. 1) and Commission Regulation (EC) No 1549/2006 of 17 October 2006 (OJ 2006 L 301, p. 1) — Electrical connectors, intended to be crimped to the ends of electric wire and housed in plastic casing in order to join two cables — Classification under subheading 8536 69 of the Combined Nomenclature
Operative part of the judgment
Subheading 8536 69 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, as amended with respect to 2005, 2006 and 2007 respectively by Commission Regulation (EC) No 1810/2004 of 7 September 2004, Commission Regulation (EC) No 1719/2005 of 27 October 2005 and Commission Regulation (EC) No 1549/2006 of 17 October 2006, must be interpreted as meaning that electrical connectors, such as those at issue in the main proceedings, are not excluded from that subheading on the ground that they do not ensure the insulation of the connection at the connection point or that they represent only some of the plugs and sockets manufactured subsequently, provided that they permit multi-way connection, for instance between appliances, cables and connector boards, simply by plugging the attached plugs into the attached sockets with no assembly work required.
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Language of the case: German.