Directeur general des douanes and droits indirects v Superior France and Danzas: ECJ 12 Apr 1994

(Judgment) Common Customs Tariff – Tariff headings – Travel goods in PVC internally reinforced with fabric – Classification within Chapter 42 of the Combined Nomenclature as articles with outer surface of plastic – Criteria
For the purposes of the application of the subheadings in Chapter 42 of the Combined Nomenclature, travel goods in cellular plastic (PVC), internally reinforced with fabric, are to be regarded as goods with outer surface of plastic and not of textile material, if the textile material merely acts as reinforcement. Textile products which are untreated, unbleached, bleached or uniformly dyed, where applied to one surface only of plates, sheets and strips of cellular plastic, merely act as reinforcement.


[1994] ECR I-1161, [1994] EUECJ C-150/93






Updated: 03 June 2022; Ref: scu.161110