61988J0164 Judgment of the Court (First Chamber) of 28 June 1989. Ministère public v J.-P. M. Rispal and others. Reference for a preliminary ruling: Tribunal de grande instance de Paris - France. Common Customs Tariff - Magic cubes. Case 164/88. European Court reports 1989 Page 02041 Pub.RJ Page Pub somm
++++ Common Customs Tariff - Tariff headings - "Other toys" within the meaning of heading 97.03 - Articles known as "magic cubes" - Included
Heading 97.03 of the Common Customs Tariff relating to "other toys" must be interpreted as including articles known as "magic cubes" and having six sides, each composed of nine squares, these having six different colours, the elements of each cube being capable of manipulation in each of its three dimensions, the object being to manipulate the cube so as to produce six uniform sides of a different colour . This classification follows from the application of the decisive criterion for the classification of goods which, as the Court has consistently held ( see judgment of 8 December 1977 in Case 62/77 Carlsen-Verlag (( 1977 )) ECR 2343 ), is in general to be sought in their characteristics and objective properties as defined in the wording of the relevant heading of the Common Customs Tariff and of the notes to the sections or chapters . It is, moreover, in conformity with the explanatory notes of the Customs Cooperation Council which, as the Court has consistently held, constitute an important factor for the interpretation of the Common Customs Tariff ( see judgment of 28 February 1989 in Case 245/87 Blaupunkt (( 1989 )) ECR 573 ). In Case 164/88 REFERENCE to the Court under Article 177 of the EEC Treaty by the Tribunal de grande instance ( Regional Court ), Paris, 31st Criminal Chamber, of a question for a preliminary ruling in the proceedings pending before that court between Ministère public ( Public Prosecutor ) and ( 1 ) J-P . M . Rispal, ( 2 ) G . M . R . Vairon, ( 3 ) J . N . A . Cresson, ( 4 ) R . Bizot, ( 5 ) Sodetair SA, a company incorporated under French law, whose registered office is in Paris, ( 6 ) Fret et transit aérien SA, a company incorporated under French law, whose registered office is at Orly, ( 7 ) Frecom SA, a company incorporated under French law, whose registered office is in Paris, on the tariff classification of goods known as "magic cubes" or "magicubes ". THE COURT ( First Chamber ) composed of : R . Joliet, President of Chamber, Sir Gordon Slynn and G . C . Rodríguez Iglesias, Judges, ( the grounds of the judgment are not reproduced ) in answer to the question referred to it by the Tribunal de Grande Instance, Paris, 31st Criminal Chamber, by judgment of 15 January 1988, hereby rules : In March, April and May 1981, heading 97.03 of the Common Customs Tariff was to be interpreted as including goods known as "magic cubes ".
In Case 164/88 REFERENCE to the Court under Article 177 of the EEC Treaty by the Tribunal de grande instance ( Regional Court ), Paris, 31st Criminal Chamber, of a question for a preliminary ruling in the proceedings pending before that court between Ministère public ( Public Prosecutor ) and ( 1 ) J-P . M . Rispal, ( 2 ) G . M . R . Vairon, ( 3 ) J . N . A . Cresson, ( 4 ) R . Bizot, ( 5 ) Sodetair SA, a company incorporated under French law, whose registered office is in Paris, ( 6 ) Fret et transit aérien SA, a company incorporated under French law, whose registered office is at Orly, ( 7 ) Frecom SA, a company incorporated under French law, whose registered office is in Paris, on the tariff classification of goods known as "magic cubes" or "magicubes ". THE COURT ( First Chamber ) composed of : R . Joliet, President of Chamber, Sir Gordon Slynn and G . C . Rodríguez Iglesias, Judges, ( the grounds of the judgment are not reproduced ) in answer to the question referred to it by the Tribunal de Grande Instance, Paris, 31st Criminal Chamber, by judgment of 15 January 1988, hereby rules : In March, April and May 1981, heading 97.03 of the Common Customs Tariff was to be interpreted as including goods known as "magic cubes ".
In March, April and May 1981, heading 97.03 of the Common Customs Tariff was to be interpreted as including goods known as "magic cubes ".