ECJ 1. When a comparison of the various language versions of any subheadings in the common customs tariff reveals that the difficulties in interpretation raised before a national court result mainly from the peculiarities of one of the language versions , those subheadings are to be considered in all the official language versions simultaneously , using in addition the information to be found in the explanatory notes of the customs co-operation council.
2. A general consideration of all the official language versions of the common customs tariff shows clearly that subheading 56.01 a represents an open-ended category including all types of fibre irrespective of their method of manufacture and their subsequent use. Consequently an interpretation of that subheading which has the effect of arbitrarily restricting its scope by excluding from it all fibres which are not suitable for use later in spinning is unacceptable.
3. It is apparent from the explanatory notes of the customs co-operation council that the scope of heading 59.01 of the common customs tariff cannot be restricted to waste produced by shearing and that there cannot be a requirement that in every case the product has the appearance of dust. The notes make it clear that subheading 59.01 b I can apply equally to textile cuttings of a regular length.
4. Cuttings of synthetic textile fibres having a length of between 6 and 7 mm fall within subheading 59.01 b I of the common customs tariff as flock and dust of man-made fibres.
Citations:
R-816/79, [1980] EUECJ R-816/79
Links:
European, Customs and Excise
Updated: 21 June 2022; Ref: scu.214943