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You are here: BAILII >> Databases >> Court of Justice of the European Communities (including Court of First Instance Decisions) >> Delphi Deutschland (Customs union) [2011] EUECJ C-423/10 (18 May 2011)
URL: http://www.bailii.org/eu/cases/EUECJ/2011/C42310.html
Cite as: [2011] EUECJ C-423/10, ECLI:EU:C:2011:315, EU:C:2011:315
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JUDGMENT OF THE COURT (Eighth Chamber)
18 May 2011 (*)
(Common Customs Tariff –Combined Nomenclature – Classification for customs purposes – Electrical connectors – Subheading 8536 69 – Plugs and sockets)
In Case C-423/10
REFERENCE for a preliminary ruling under Article 267 TFEU from the Finanzgericht Düsseldorf (Germany)made by decision of 11 August 2010received at the Court on 27 August 2010in the proceedings
Delphi Deutschland GmbH
v
Hauptzollamt Düsseldorf
THE COURT (Eighth Chamber)
composed ofK. SchiemannPresident of the ChamberC. Toader and A. Prechal (Rapporteur)Judges
Advocate General: J. Mazák
Registrar: A. Calot Escobar
having regard to the written procedure
after considering the observations submitted on behalf of:
– Delphi Deutschland GmbHby L. HaringsRechtsanwalt
– the European Commissionby L. Bouyon and B.-R. Killmannacting as Agents
having decidedafter hearing the Advocate Generalto proceed to judgment without an Opinion
gives the following
Judgment
1 This reference for a preliminary ruling concerns the interpretation of subheading 8536 69 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 (OJ 1987 L 256p. 1). With respect to 20052006 and 2007that annex was replaced respectively by the annexes to Commission Regulation (EC) No 1810/2004 of 7 September 2004 (OJ 2004 L 327p. 1)Commission Regulation (EC) No 1719/2005 of 27 October 2005 (OJ 2005 L 286p. 1) and Commission Regulation (EC) No 1549/2006 of 17 October 2006 (OJ 2006 L 301p. 1).
2 The reference has been made in proceedings between Delphi Deutschland GmbH (‘Delphi Deutschland’)the applicant in the main proceedingsand Hauptzollamt Düsseldorf (Principal Customs OfficeDüsseldorf)the defendant in the main proceedingsconcerning the tariff classification of electrical connectors.
Legal context
3 Part Two of the CNas amended by Regulation No 1810/2004includes Section XVIentitled ‘Machinery and mechanical appliances; electrical equipment; parts thereof; sound recorders and reproducerstelevision image and sound recorders and reproducersand parts and accessories of such articles’.
4 Section XVI includes Chapter 85entitled ‘Electrical machinery and equipment and parts thereof; sound recorders and reproducerstelevision image and sound recorders and reproducersand parts and accessories of such articles’. That chapter containsinter aliathe following headings and subheadings:
|
‘8536 |
Electrical apparatus for switching or protecting electrical circuitsor for making connections to or in electrical circuits (for exampleswitchesrelaysfusessurge suppressorsplugssocketslamp holdersjunction boxes)for a voltage not exceeding 1000 V; | ||||||||||||||||||
|
… | |||||||||||||||||||
|
– |
Lamp holdersplugs and sockets | ||||||||||||||||||
|
8536 61 |
– |
– |
Lamp holders | ||||||||||||||||
|
… | |||||||||||||||||||
|
8536 69 |
– |
– |
Other | ||||||||||||||||
|
8536 69 10 |
– |
– |
– |
For coaxial cables |
|||||||||||||||
|
8536 69 30 |
– |
– |
– |
For printed circuits |
|||||||||||||||
|
8536 69 90 |
– |
– |
– |
Other’ |
|||||||||||||||
5 That chapter also includes the following subheadings:
|
‘8536 90 |
– |
Other apparatus | |||||||||||||||||
|
… | |||||||||||||||||||
|
8536 90 10 |
– |
– |
Connections and contact elements for wires and cables’ |
||||||||||||||||
6 The subheadings set out in paragraphs 4 and 5 of the present judgment are the same in the CN as amended by Regulation No 1719/2005Regulation No 1549/2006 and Commission Regulation (EC) No 1214/2007 of 20 September 2007 (OJ 2007 L 286p. 1).
7 In accordance with the second indent of Article 9(1)(a) of Regulation No 2658/87the Commission provides explanatory notes concerning the CNwhich it regularly publishes in the Official Journal of the European Union. Those published on 28 February 2006 (OJ 2006 C 50p. 1)which refer to the headings and subheadings of the CN for 2005reproduced in Regulation No 1810/2004do not include any explanatory notes concerning subheading 8536 69.
8 By contrastthe explanatory notes published on 30 May 2008 (OJ 2008 C 133p. 1)which refer to the headings and subheadings of the CN for 2008reproduced in Regulation No 1214/2007statein respect of subheadings 8536 69 10 to 8536 69 90:
‘These subheadings include electro-mechanical plugs and sockets which permit multi-way connectionfor instance between appliancescables and connector boardssimply by plugging the attached plugs into the attached sockets with no assembly work required.
The connectors may have a plug or socket on either side or a plug or socket on one side and another contact device on the other (for examplecrimpclampsoldered or screw-type).
These subheadings also include plug-in couplings comprising a plug and socket pair (two pieces). The plug and the socket pieces each have one socket and one other contact device.
These subheadings do not include connection or contact elements with which an electrical connection is established by other means (for examplecrimpscrew-typesoldered or clamp terminals). These are covered by subheading 853690.’
The dispute in the main proceedings and the question referred for a preliminary ruling
9 It is apparent from the order for reference that Delphi Deutschlandan undertaking in the automotive components industryimported electrical connectors labelled ‘terminals’which it subdivided into ‘female terminals’ (‘Flachsteckhülsen’) and ‘male terminals’ (‘Flachstecker’). The goodswhich were manufactured from pressed metal (copperbrass and sheet steel)were not insulated. Partly for transportation purposesthey were on metal bands from which they were cut for use.
10 The necessary cable was crimped to the connectors for their further use. During that crimping processthe cable was firmly attached to the connectors by way of bending and folding the metal wingswhich protrude at the end of each connectorround the cable and pressing together. Thereafterthe ‘female terminals’ and‘male terminals’ were installed in two compatible plastic casings (‘female connector’ and ‘male connector’). Accordinglythe connectors in thosecasings were fixed to a specific plastic part. In most of the plastic casingsthe cable was fixed to another specific plastic part as well. In additionthe cable and casing could also be sealed. The cablewhich was to be connected to the compatible plastic casings in questioncould be quickly and safely connected and subsequently disconnected.
11 That connector also allows an electrical connection between two cablesto which the compatible ‘female terminals’ and ‘male terminals’ are crimpedto be quickly and safely established and subsequently disconnected. The ‘female terminals’are designed so that they completely envelop the ‘male terminals’up to the component parts which serve as the crimp connection on each cable usedthereby establishing a safe electrical connection. The electrical connection thus established is howeverin generalonly ready for practical use when boththe connecting elements have also been insulated.
12 On 7 December 2007Delphi Deutschland presented connection and contact elements under subheading 8536 90 10 of the CN to the airport customs office of Hauptzollamt Düsseldorf to be released for free circulationwithout the levy of customs duties.
13 The goods at issue were pin headersconsisting of metal pins set in parallelwhich were gold coloured at one end. The metal pins were used to establish an electrical connection for a voltage not exceeding 1 000v and were not intended for coaxial cablesprinted circuits or aircraft.
14 On the basis of analyses carried outHauptzollamt Düsseldorf considered that the goods at issue should be classified under subheading 8536 69 90 of the CN. On that basisby decisions of 2 and 20 May and 1 and 30 August 2008it assessed customs duties in a total amount of EUR 112 823.62.
15 Delphi Deutschland lodged an objection against those decisionswhich Hauptzollamt Düsseldorf rejected as unfounded by decisions of 28 May 2009.
16 Ruling on the dispute between Delphi Deutschland and Hauptzollamt Düsseldorfthe Finanzgericht (Finance Court) Düsseldorfraises the question whether subheading 8536 69 of the CN also covers the connectors at issue in the main proceedings.
17 Firstaccording to the referring courtin the light only of the German language version of subheading 8536 69 of the CN and the sub-title under which the subheading comesnamely ‘Lamp holdersplugs and sockets’since that sub-title uses the term ‘Steckvorrichtungen’the classification under subheading 8536 69 90 is correct in so far as the electrical connection between two cables can be established by inserting compatible connectors into each other.
18 Secondlythe referring court notes that the English and French language versions usewith respect to subheading 8536 69 of the CNthe words ‘plugs and sockets’ and ‘fiches et prises de courant’ respectivelywhich is more like ‘Stecker’ and ‘Steckdosen’.
19 Those connectors must normally also ensure the insulation of the connection at the connection pointwhich the connectors at issue in the main proceedings do not. Moreoveralthough an electrical connection can be established with those connectors merely by plugging them inthey represent only a fraction of the plugs and sockets manufactured subsequently by the applicant in the main proceedings.
20 Since it considers that resolution of the dispute before it requires the interpretation ofsubheading 8536 69 of the CNthe Finanzgericht Düsseldorf decided to stay proceedings and to refer the following question to the Court of Justice for a preliminary ruling:
‘Do the electrical connectors described in [the order for reference] come under subheading 8536 69 of the [CN]?’
Consideration of the question referred
21 As a preliminary pointit should be borne in mind thatwhen the Court is requested to give a preliminary ruling on a matter of classification for customs purposesits task is to provide the national court with guidance on the criteria which will enable the latter to classify the products at issue correctly in the CNrather than to effect that classification itselfa fortiori since the Court does not necessarily have available to it all the information which is essential in that regard. In any eventthe national court is in a better position to do so (Case C-423/09 X [2010] ECR I-0000paragraph 14 and case-law cited).
22 In the light of the explanations in the order for referenceas reproducedin particularin paragraph 19 of the present judgmentit must be considered that the referring court asksin essencewhether subheading 8536 69 of the CN must be interpreted as meaning that electrical connectorssuch as those at issue in the main proceedingsare 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.
23 It is settled case-law thatin the interests of legal certainty and ease of verificationthe decisive criterion for the classification of goods for customs purposes is in general to be sought in their objective characteristics and properties as defined in the wording of the relevant heading of the CN and in the section or chapter notes (seeinter aliaXparagraph 15 and case-law cited).
24 The explanatory notes drawn up by the European Commission as regards the CN and by the World Customs Organisation as regards the Harmonised Commodity Description and Coding System are an important aid to the interpretation of thescope of the various tariff headings but do not have legally binding force (Xparagraph 16 and case-law cited).
25 It should be noted that the wording of subheading 8536 69 of the CN is ‘other’. Howeveras follows from the wording of subheadings 8536 61 and 8536 69 of the CN and the sub-title preceding those two subheadingssubheading 8536 69 of the CN refersin factto goods classified as ‘Steckvorrichtungen’ in Germanas ‘plugs and sockets’ in English and as ‘fiches et prises de courant’ in French.
26 With regard to the interpretation of the scope of subheading 8536 69 of the CNit is necessary to take into account also the explanatory noteseven if they refer to subheadings 8536 69 10 to 8536 69 90 of the CNas amended by Regulation No 1214/2007. Since the wording of those subheadings is identical to that of the same subheadings of the CNas amended by Regulation No 1810/2004Regulation No 1719/2005 and Regulation No 1549/2006a different meaning should notin principlebe given to the latter from that which should be given to the formertaking account of the explanatory notes.
27 It is apparent from the explanatory notes relating to subheadings 8536 69 10 to 8536 69 90 of the CN andin particularthe first paragraph thereof that those subheadings must be interpreted as including electro-mechanical plugs and sockets which permit multi-way connectionfor instancebetween appliancescables and connector boardssimply by plugging the attached plugs into the attached sockets with no assembly work required.
28 It follows that the objective characteristics and properties of the goods covered by subheading 8536 69 of the CNas is suggested by their wording and confirmed by the explanatory notesconsist in the fact that they permit multi-way connection ina very specific waynamely simply by plugging the attached plugs into the attached sockets with no assembly work required.
29 Where goods permit that sort ofconnection in that wayit must be held that they are covered by subheading 8536 69 of the CNand the facts that those goods do not ensure the insulation of the connection at the connection point or that they represent only some of the plugs and sockets manufactured subsequentlyare not in themselves relevant. Since that subheading does not include any reference to such circumstancesit must be concluded that they have no effect on the classification of those goods for customs purposes (seeby analogyCase 40/88 Weber [1989] ECR 1395paragraph 16 and Xparagraph 34).
30 The answer to the question referred is therefore that subheading 8536 69 of the CNas amended with respect to 20052006 and 2007 respectively by Regulation No 1810/2004Regulation No 1719/2005 and Regulation No 1549/2006must be interpreted as meaning that electrical connectorssuch as those at issue in the main proceedingsare 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 subsequentlyprovided that they permit multi-way connectionfor instancebetween appliancescables and connector boardssimply by plugging the attached plugs into the attached sockets with no assembly work required.
Costs
31 Since these proceedings arefor theparties to the main proceedingsa step in the action pending before the national courtthe decision on costs is a matter for that court. Costs incurred in submitting observations to the Courtother than the costs of those partiesare not recoverable.
On those groundsthe Court (Eighth Chamber) hereby rules:
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 Tariffas amended with respect to 20052006 and 2007 respectively by Commission Regulation (EC) No 1810/2004 of 7 September 2004Commission Regulation (EC) No 1719/2005 of 27 October 2005 and Commission Regulation (EC) No 1549/2006 of 17 October 2006must be interpreted as meaning that electrical connectorssuch as those at issue in the main proceedingsare 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 someof the plugs and sockets manufactured subsequentlyprovided that they permit multi-way connectionfor instancebetween appliancescables and connector boardssimply by plugging the attached plugs into the attached sockets with no assembly work required.
[Signatures]
* Language of the case: German.