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Case C-666/13: Judgment of the Court (Eighth Chamber) of 20 November 2014 (request for a preliminary ruling from the Finanzgericht Düsseldorf — Germany) — Rohm Semiconductor GmbH v Hauptzollamt Krefeld (Reference for a preliminary ruling — Customs union — Tariff classification — Common Customs Tariff — Combined Nomenclature — Headings 8541 and 8543 — Modules for short-range data transmission and reception — Subheadings 8543 89 95 and 8543 90 80 — Definition of parts of electrical machinery and apparatus)
ECLI:EU:UNKNOWN:62013CA0666
62013CA0666
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26.1.2015
Official Journal of the European Union
C 26/7
(Case C-666/13)(Reference for a preliminary ruling - Customs union - Tariff classification - Common Customs Tariff - Combined Nomenclature - Headings 8541 and 8543 - Modules for short-range data transmission and reception - Subheadings 8543 89 95 and 8543 90 80 - Definition of parts of electrical machinery and apparatus)
(2015/C 026/09)
Language of the case: German
Referring court
Parties to the main proceedings
Applicant: Rohm Semiconductor GmbH
Defendant: Hauptzollamt Krefeld
Operative part of the judgment
1.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 Regulation (EC) No 1832/2002 of 1 August 2002 must be interpreted as meaning that modules, each consisting of the interconnection of a light emitting diode, a photo-diode and a number of other semiconductor devices, and which may be used as infrared transmitters/receivers where their electricity supply derives from the devices in which they are incorporated, come under CN heading 8543 of that nomenclature;
2.The Combined Nomenclature in Annex I to Regulation No 2658/87, as amended by Regulation No 1832/2002 must be interpreted as meaning that modules such as those at issue in the main proceedings incorporated in devices for the mechanical or electrical functioning of which they are not necessary, do not constitute parts for the purposes of subheading 8543 90 80 of that nomenclature, but do come under subheading 8543 89 95 of that nomenclature, relating to other electrical machines and apparatus having individual functions, not specified or included elsewhere in Chapter 85 of that nomenclature.
Language of the case: German
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(1) OJ C 85, 22.3.2014.