C-63/77

JUDGMENT OF THE COURT (FIRST CHAMBER) OF 15 DECEMBER 1977 1

Firma Ludwig Poppe v Oberfinanzdirektion, Cologne (preliminary ruling requested by the Bundesfinanzhof)

Case 63/77

Common Customs Tariff — Description of goods — Tariff heading 48.15 — Interpretation

Tariff heading 48.15 of the Common carbon paper and the other flimsy paper, Customs Tariff must be interpreted as as such goods must be classified under meaning that it does not include goods tariff heading 48.18 as 'other stationery of consisting of two sheets of DIN A 4 paper'. format stuck together, one of which is

In Case 63/77

composed of: G. Bosco, President of Chamber, J. Mertens de Wilmars and A. O'Keeffe, Judges,

Advocate-General: J.-P. Warner Registrar: A. Van Houtte

gives the following

I — Language of the Case: German.

JUDGMENT OF 15. 12. 1977 - CASE 63/77

JUDGMENT

The facts, the procedure and the written The Oberfinanzdirektion dismissed the observations submitted under Article 20 objection by a decision of 28 August of the protocol on the Statute of the 1975 pointing out that having regard to Court of Justice of the EEC may be their dimensions the goods could not be summarized as follows: classified under Part I of Chapter 48 which covers large size papers (rolls or sheets). As regards classification in Part II I — Facts and procedure of the same chapter they could not fall within tariff heading 48.13, which 1. On 3 January 1975 Firma Ludwig comprises carbon paper cut to size as Poppe applied to the Oberfinanz­ copying paper but not carbon paper direktion, Cologne, for a binding stuck to a sheet of ordinary paper falling customs tariff notification relating to within tariff heading 48.15. Furthermore 'single copy' copying paper known as classification of the goods under heading 'Huron Copysette'. 48.15 was ruled out because they were no longer ordinary paper within the The goods, which are designed for meaning of that tariff heading, since they producing typed copies, consist of a set consisted of a set of one sheet of writing of two sheets of paper of DIN A 4 format paper and one sheet of carbon paper. — one sheet of flimsy paper and one sheet of 'single copy' carbon paper, stuck Poppe, on the other hand, submitted that together at three points underneath. After classification of the goods under tariff the copy has been made the 'single copy' heading 48.13 was justified because carbon paper is detached and thrown they were only used with the addition of away. an original letter and thus were employed for the same purpose as the In its binding customs tariff notification goods mentioned in that heading, the Oberfinanzdirektion classified the namely the production of copies goods as 'other stationery of paper' under (duplication). On the other hand tariff heading 48.18 of the Common classification of the goods under Customs Tariff. The rate of duty subheading 48.15 B might be considered applicable to such goods is 21 % because of their form and of the material (autonomous) or 15 % (conventional). used. Moreover they claimed that if goods were not expressly mentioned in a On 10 March 1975 the Firma Poppe tariff heading they must be classified lodged an objection against that under the tariff heading of which they notification, claiming that the goods have at least two of the distinguishing should be classified under tariff heading features; in this case tariff heading 48.13 48.13 as 'other copying papers ... cut to or subheading 48.15 B. They could not, size, whether or not put up in boxes ...', on the other hand, be classified under or at least under subheading 48.15 B, as tariff heading 48.18 since the 'Other paper ... cut to size or shape'. distinguishing feature of goods referred The rate of duty applicable to such goods to in that heading was their binding (by is 19 % (autonomous) or 12 % (con­ the use of paper and paperboard which ventional). were lacking in this case).

expressly named in or falls under a mitted pursuant to Article different tariff heading, such as carbon 20 of the Protocol on the paper of tariff heading 48.13 and flimsy Statute of the Court of paper cut to size or shape of tariff Justice of the EEC subheading 48.15 B, or do such sets automatically fall under tariff heading (a) Firma Ludwig Poppe takes the view 48.18 as other stationery of paper?' that, since the goods at issue allow copying to be effected by the transfer of The Bundesfinanzhof in the grounds of the carbon coating of the carbon paper to its order states: the other sheet of paper, they must be — The tariff headings to be taken into classified under tariff heading 48.13. In account for the classification of the so far as the sheets of paper which are sets at issue are tariff headings 48.13, used for such purposes comply with the 48.15 and 48.18; requirements as to size they are in fact Carbon paper cut to size is included comprehensively in that tariff mentioned in tariff heading 48.13 heading. whereas flimsy writing paper, as paper cut to size falls within tariff Furthermore the goods are 'put up in heading 48.15; boxes' in a manner which corresponds to — Although the sets consisting of the the type of packaging mentioned in tariff two aforesaid types of paper may also heading 48.13. Moreover, it is in this be classified as 'Other' paper under tariff heading that the imported goods subheading 48.15 B, it is equally true are in fact classified in Switzerland, Spain that, since the carbon paper in this and France.

transformation, is missing, since they are whereas tariff heading 48.18 comprises neither bound nor printed. Furthermore stationery of paper which in addition to this case is not concerned with a set of being cut has undergone processing for a forms ready for use on an office machine, specific use. which according to the 'Classification slips' of the Nomenclature Committee As for tariff heading 48.13 it is clear from of 18 May and 9 June 1972 is a its wording that the main feature of the determinative criterion in such a case. In goods which it covers is that they are a fact 'Huron Copysette' paper does not of 'means' of copying manufactured from a itself enable a copy to be made. given substance (paper) and presented in

Sheets of copying to the Explanatory Notes to the paper covered by that subheading are in Common Customs Tariff, the fact paper which has not undergone any Explanatory Notes to the Brussels process other than cutting. Since the Nomenclature and to the Classification flimsy paper is attached to a sheet of slips of the Nomenclature Committee as carbon paper, it is no longer paper which auxiliary means of interpretation. has merely been cut with the result that the set of two sheets, that is to say the The Commission remarks that the goods at issue, cannot be classified under question referred to the Court turns on subheading 48.15 B. Furthermore this the delimitation of the three tariff subheading covers only 'Other paper', headings, 48.13, 48.15 B and 48.18 and that is to say paper which has not already unlike tariff heading 48.13 which covers been mentioned in any other tariff specific goods, the features whereof are heading, whereas the sheet of 'carbon accurately described, subheading 48.15 B paper' which is part of the set in and tariff heading 48.18 are 'residual' question is, at all events in its own right, tariff headings intended for those goods already referred to in tariff heading 48.13. of a kind not specifically mentioned

distinguished in turn from tariff heading goods in question have features found in 48.18 in that it only includes paper two tariff headings does not justify their whose sole feature is that it has been cut, classification under one or other of those

POPPE v OBERFINANZDIREKTION COLOGNE

48.18 also mentions articles in the In the first place it is impossible to apply making up of which there has been no that Note directly since only tariff binding (for example blotting-pads). headings 48.01 to 48.07 are expressly mentioned in it. In the second place an These conclusions concerning the scope application by analogy is also out of the of this tariff heading are not invalidated question, since the tariff, by subdividing by the 'Classification slips' of the Chapter 48 into two sub-Chapters, makes Nomenclature Committee of 18 May and a clear and systematic distinction defined 9 June 1972. The scope of this means of

blocks', and follows: (b) on the other hand all the 'other stationery of paper' which is not 'Sets consisting of two sheets of paper of specifically described in any other DIN A 4 format simply stuck together, tariff heading and has not been one of them being carbon paper and the produced by merely cutting the other flimsy paper must be classified paper. under tariff heading 48.18 as other It follows from this that all paper which stationery of paper'. has been cut and undergone a process of working not covered by a specific tariff Ill — Oral procedure heading must be classified under that tariff heading.

JUDGMENT OF 15. 12. 1977 - CASE 63/77

Decision

1 By order of 5 April 1977 which reached the Court on 17 May 1977 the Bundesfinanzhof, pursuant to Article 177 of the EEC Treaty, referred the following question to the Court for a preliminary ruling:

'Is tariff heading 48.15 of the Common Customs Tariff to be interpreted as including only paper of a single kind such as the adhesive strips referred to in tariff subheading 48.15 A, and not sets consisting of sheets of different kinds of paper stuck together, each of which is expressly named in or falls under a different tariff heading, such as carbon paper of tariff heading 48.13 and flimsy paper cut to size or shape of tariff subheading 48.15 B, or do such sets automatically fall under tariff heading 48.18 as other stationery of paper?'

2 This question has been referred to the Court in connexion with a dispute relating to the tariff classification of goods known as 'Huron Copysette' designed to make typed copies and consisting of a set of one sheet of flimsy paper and one sheet of carbon paper, each of DIN A 4 format, the carbon paper being detached and thrown away after the copy has been made.

The competent customs authorities in their opinion on the tariff classification of these goods assigned them to subheading 48.18 of the Common Customs Tariff as 'other stationery of paper'.

4 Since tariff heading 48.15, on the other hand, refers to 'Other paper and paperboard, cut to size or shape', it applies only to goods which have not been specifically listed in one of the preceding tariff headings of Part II of the same Chapter.

Since carbon paper is specifically listed in tariff heading 48.13, sets of paper such as those at issue in this case cannot therefore be considered as 'Other

paper ...' within the meaning of tariff heading 48.15 and classified under that heading.

Such sets do not fall under either tariff heading 48.13 or heading 48.15, since General Rule 3 of the Rules for the Interpretation of the Nomenclature of the Common Customs Tariff, which refers to goods classifiable under two or more tariff headings, does not apply to them.

In these circumstances these sets must be classified for tariff purposes under one of the tariff headings 48.16 to 48.21 of the same chapter.

5 Tariff heading 48.18 covers not only certain articles expressly defined therein but also 'other stationery of paper ...' which has not been specifically listed in an other tariff heading of the Chapter and which is not made up simply by cutting but involves more elaborate working.

7 The costs incurred by the Commission of the European Communities which has submitted observations to the Court are not recoverable.

Since these proceedings are, in so far as the parties to the main action are concerned, a step in the action pending before the national court, costs are a matter for that court.

On those grounds,

THE COURT (First Chamber),

in answer to the question referred to it by the Bundesfinanzhof, by order of 5 April 1977, hereby rules:

Tariff heading 48.15 of the Common Customs Tariff must be interpreted as meaning that it does not include goods consisting of two sheets of DIN A 4 format stuck together, one of which is carbon paper and the other flimsy paper, as such goods must be classified under tariff heading 48.18 as 'other stationery of paper'.