Background
The dispute in the main proceedings concerns whether five of the defendant’s imported ‘tube or pipe fittings’ should be classified as sleeves under subheading 7307 22 10 90, at a customs duty rate of 0%, or as other threaded articles under subheading 7307 29 10 90, at a customs duty rate of 3.7%. The question referred for a preliminary ruling concerns the interpretation of the Combined Nomenclature (‘the CN’) 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 successively by the Commission regulations.
Question
Is subheading 7307 22 10 of the Combined Nomenclature of the Common Customs Tariff, as amended by Annex I to Commission Regulation (EU) No 861/2010 of 5 October 2010 amending Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff, to be interpreted as covering articles such as those at issue in the main proceedings?
Source Curia
