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Court of Justice of the European Communities (including Court of First Instance Decisions)
You are here: BAILII >> Databases >> Court of Justice of the European Communities (including Court of First Instance Decisions) >> Erich Wittmann GmbH & Co. KG v Hauptzollamt Nuernberg-Fuerth. [1990] EUECJ R-344/88 (28 March 1990)
URL: http://www.bailii.org/eu/cases/EUECJ/1990/R34488.html
Cite as: [1990] EUECJ R-344/88

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IMPORTANT LEGAL NOTICE - The source of this judgment is the web site of the Court of Justice of the European Communities. The information in this database has been provided free of charge and is subject to a Court of Justice of the European Communities disclaimer and a copyright notice. This electronic version is not authentic and is subject to amendment.
   

61988J0344
Judgment of the Court (First Chamber) of 28 March 1990.
Erich Wittmann GmbH & Co. KG v Hauptzollamt Nürnberg-Fürth.
Reference for a preliminary ruling: Finanzgericht München - Germany.
Common Customs Tariff - Ear-piercing instruments and stud earrings.
Case C-344/88.
European Court reports 1990 Page I-01505
Pub.RJ Page Pub somm

 
   





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Common Customs Tariff - Tariff headings - Classification of decorative stud earrings and ear-piercing instruments



Stud earrings, whether or not put up in sterile packaging, made of gold - or silver-plated steel, consisting of a shank with a decorative head and a "butterfly" fastening, this shank being used to pierce the ear by means of a special device, which secures it in the ear lobe, came within subheading 71.16 A of the Common Customs Tariff even before the entry into force of Commission Regulation No 3558/81 which expressly classified them under that subheading .
Subheading 84.59 E II must be interpreted as including ear-piercing instruments .



In Case C-344/88
REFERENCE to the Court under Article 177 of the EEC Treaty by the Finanzgericht Muenchen ( Finance Court, Munich ), Federal Republic of Germany, for a preliminary ruling in the proceedings pending before that court between
SA Erich Wittmann GmbH & Co . KG
and
Hauptzollamt Nuernberg-Fuerth ( Principal Customs Office, Nuremberg-Fuerth ),
on the interpretation of tariff subheading 84.59 E ( machines and mechanical appliances ), Heading 82.04 ( other hand tools ), Heading 90.17 ( medical instruments and appliances ), and tariff subheadings 71.16 A ( imitation jewellery ) and 73.31 B ( nails, tacks, spiked cramps ) in the Annex to Council Regulation No 3000/79 of 30 December 1979 amending Regulation No 2800/78 amending Regulation No 950/68 on the Common Customs Tariff ( Official Journal 1979, L 342, p . 1 ),
THE COURT ( First Chamber )
composed of : Sir Gordon Slynn, President of Chamber, R . Joliet and G . C . Rodríguez Iglesias, Judges,
( the grounds of the judgment are not reproduced )
in answer to the questions referred to it by the Finanzgericht Muenchen, by order of 27 June 1988, rules as follows :



( 1 ) Subheading 71.16 A of the Common Customs Tariff must be interpreted as including, even before the entry into force of Commission Regulation No 3558/81 of 8 December 1981 on the classification of goods falling within subheading 76.16 A of the Common Customs Tariff, stud earrings of the kind referred to in that regulation .
( 2 ) Subheading 84.59 E II of the Common Customs Tariff must be interpreted as including ear-piercing instruments .

 
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URL: http://www.bailii.org/eu/cases/EUECJ/1990/R34488.html