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Case T-566/21: Action brought on 7 September 2021 — Steinbach International v Commission
ECLI:EU:UNKNOWN:62021TN0566
62021TN0566
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EN
Official Journal of the European Union
C 490/47
(Case T-566/21)
(2021/C 490/57)
Language of the case: German
Parties
Applicant: Steinbach International GmbH (Schwertberg, Austria) (represented by: J. Gesinn, lawyer)
Defendant: European Commission
Form of order sought
The applicant claims that the Court should annul Commission Implementing Regulation (EU) 2021/957 of 31 May 2021 concerning the classification of certain goods in the Combined Nomenclature (OJ 2021 L 211, p. 48).
Pleas in law and main arguments
In support of the action, the applicant relies on the following four pleas in law.
1.First plea in law: by classifying the Mesh Lounge under heading 6306 90 00 of Part 2 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), the defendant changed the content of those tariff headings.
2.Second plea in law: heading 9506 of the Combined Nomenclature is a heading under which the Mesh Lounge can be classified because it is another type of water sport equipment and can readily be compared to inflatable arm rings, which the defendant has previously decided are goods under heading 9506 29 00. Whether the Mesh Lounge is used for sporting activities is not decisive.
3.Third plea in law: assuming that the Mesh Lounge cannot be classified under heading 9506 29 00 of the Combined Nomenclature, classification under heading 3926 9097 90 of the Combined Nomenclature (other articles manufactured from plastics or foil) is a possibility since the characteristic constituents are the air pillow and ring, and not the mesh.
4.Fourth plea in law: the overall assessment was carried out solely on the basis of use. The overall assessment must be carried out on the basis of other criteria, which leads to the result that the Mesh Lounge — leaving aside its classification under the other possible headings — would have to be classified under heading 3926 9097 90 of the Combined Nomenclature. The Mesh Lounge cannot be regarded as camping equipment. Alternatively, classification under heading 9503 0095 90 (other toys from plastics) of the Combined Nomenclature is a possibility if the Mesh Lounge is considered to be similar to air mattresses.