C-253/87
ECLI:EU:C:1988:232
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SPORTEX v OBERFINANZDIREKTION HAMBURG
OPINION OF MR ADVOCATE GENERAL LENZ delivered on 4 May 1988 *
Mr President, accordance with settled case-law, constitute Members of the Court, important means of interpretation of the Common Customs Tariff (see, most recently, the judgment in Case 42/86 ')·
1. I am in a position to give my Opinion forthwith on the customs classification 5. There is thus no doubt that, pursuant to question asked by the Bundesfinanzhof paragraph 32 of the Explanatory Notes to (Federal Finance Court), on which only the the Common Customs Tariff (issued by the Commission has submitted observations to Federal German Finance Ministry), epoxy the Court. The divergent view taken by the resins rank among the products mentioned plaintiff in the main proceedings is apparent under tariff heading 39.01. from the order making the reference.
6. It should also be remembered that, under Rule A 2 (b) of the general rules of the 2. It seems to me that the Commission's Common Customs Tariff, any mention of observations on the problem brought before goods under a specific heading thereof the Court are persuasive. I therefore think refers to those goods, either in their pure that the Chamber should follow them. state or mixed or associated with other goods. Moreover, it appears from the Explanatory Notes to the Customs Cooperation Council Nomenclature that it is appropriate to classify amongst the 3. From the description of the goods given materials which are expressly mentioned in by the Oberfinanzdirektion (Principal Note 3 (d) to Chapter 39 of the Common Revenue Office) we are dealing with Customs Tariff, also 'feuilles . .. contenant 'partially-condensed (hardenable) epoxy au sein de la matière plastique constitutive resin sheeting in which a layer of carbon un réseau de renforcement en autres fibre filaments ( 42 % by weight) and a layer matières (fils métalliques, fils textiles, fibres of glass-fibre ( 22 % by weight) are fully de verre etc.)'. embedded.'
7. Finally, it is also interesting to note that, under an EEC tariff classification decision 4. To classify such goods under Chapter 39 of 22 September 1982, epoxy resin sheets of the Common Customs Tariff would in with a glass fibre mesh embedded in the fact seem to be in accordance with the plastic for reinforcement (about 60% by Explanatory Notes to the Customs weight) are to be classified under tariff Cooperation Council Nomenclature and subheading 39.01 C VII. This was con with a tariff classification decision adopted sidered right because such a product, in in 1972 with regard to a wholly similar product. These are factors which, in 1 _ Judgment of 8 December 1987 in Case 42 / 86 Directeur général äes douanes et droits- indirects, Pans v Artimport SA * Translated from the German. [1987] ECR 4817.
OPINION OF MR LENZ —CASE 253/87
spite of the high fibre content, which only tariff classification decision) and because it served the purpose of reinforcement, retains must be acknowledged that the fibres do the characteristics of a plastic material. not determine the character of the goods (in fact, tubes and bars can be manu 8. Since, in the present case, the goods factured from epoxy resin sheeting alone) which fall to be considered have approxi it seems appropriate to classify them under mately the same characteristics (the fibre tariff heading 39.01, that is to say, content at 64% by weight is not signifi following its itemization by Council Regu cantly higher than that of the goods which lation No 750/87, tariff subheading 39.01 were the subject of the aforementioned C VII a) 2.
9. The reply to be given to the Bundesfinanzhof should therefore be that on a proper construction of tariff heading 39.01 of the Common Customs Tariff that heading also covers semi-finished products in sheet form intended for the manu facture of tubing, which are composed of epoxy resin (36% by weight) carbon fibres (42% by weight) and glass fibre (22% by weight), if the two last-mentioned components are completely embedded in the epoxy resin mass.