ECJ Customs C-725/21 (SOMEO) – Judgment – Tariff classification – Parts of seats for motor vehicles

Context: Reference for a preliminary ruling – Customs Union – Common Customs Tariff – Tariff classification – Combined Nomenclature – Subheading 9401 90 80 – Parts of seats for motor vehicles – Net for making pockets in the rear part of seats – Protection for the inside of seats

Questions

(1)      In order to classify an individual product as a “part” of a seat for motor vehicles for the purposes of Chapter 94 of the [NC], in the versions applicable to the main proceedings, is it necessary for the seat to be incapable of carrying out its essential and principal function (in the sense of its being a functional unit) without that product, or is it sufficient for the individual part, which is intended solely to be attached to car seats, to be identifiable as part of a seat?

(2)      Does the possibility of a general (non-)autonomous use of the two products at issue have an impact on whether they are classified (or not classified) under subheading 9401 90 80?

Decision

Heading 9401 of the Combined Nomenclature in Annex I to Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff, in the versions resulting from Commission Implementing Regulation (EU) No 1101/2014 of 16 October 2014, from Commission Implementing Regulation (EU) 2015/1754 of 6 October 2015, and from Commission Implementing Regulation (EU) 2016/1821 of 6 October 2016,

must be interpreted as meaning that the concept of ‘parts’ of a seat of a motor vehicle does not cover goods which are not indispensable for such a seat to fulfil its function.

Source Curia

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