ECJ Common Customs Tariff – 1. Opinions of the committee for common customs tariff nomenclature are an important means of ensuring uniform application of the common customs tariff by the customs authorities of the member states and as such may be regarded as valid aids in its interpretation. However, such opinions are not binding in law, and it may be necessary to consider whether they correspond to the actual provisions of the common customs tariff and do not alter their scope.
2. On 23 may 1979 the common customs tariff was to be interpreted as meaning that suitcases and attache cases made from plastic sheeting composed of styrene resin, butadiene and acrylo-nitril made rigid by moulding or pressing and not by means of a rigid foundation fell within heading 39.07 e iv of the common customs tariff.
Citations:
R-42/86, [1987] EUECJ R-42/86
Links:
European
Updated: 21 June 2022; Ref: scu.215543