Europa The Combined Nomenclature, set out in Annex I to Regulation No 1359/95 amending Annexes I and II to Regulation No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff, and repealing Regulation No 802/80, is to be interpreted in such a way that a product called a child carrier, which is designed for carrying a child in a seated position on an adult’s back, consists essentially of a support frame of aluminium tubing and a child’s seat of synthetic material, is assembled by being sewn together, is padded at the sides and at head level, and fitted out with safety belts, padded shoulder straps and a textile waist band, and which includes a pocket for storing small items under the seat, is to be classified under tariff heading 6307, in application of general rule 3(b) for the interpretation of the Combined Nomenclature. The textile parts that give such a product its essential character fall under that heading.
Citations:
[2001] EUECJ C-288/99, C-288/99, [2001] ECR I-3683
Links:
Cited by:
Cited – Sony Computer Entertainment Europe Ltd v Customs and Excise ChD 27-Jul-2005
The appellants had imported Playstation computer games. They appealed refusal of a rebate of 50 million euros paid in VAT before a reclassification of the equipment so as to make it exempt from VAT.
Held: ‘The effect of the annulment of a . .
Cited – HM Revenue and Customs v Epson Telford Ltd ChD 4-May-2007
The parties disputed whether inkjet printer cartridges were to be classsified on import as parts of printers, and free of duty, or as ink and subject to duty.
Held: ‘I can see no reason why the advances in design and technology incorporated . .
Lists of cited by and citing cases may be incomplete.
European
Updated: 04 June 2022; Ref: scu.162766
