Import Gadgets Sarl v LAMP SpA. [1976] EUECJ R-22/76 (22 September 1976)

Import Gadgets Sarl v LAMP SpA. [1976] EUECJ R-22/76 (22 September 1976)

Laughing devices suitable principally for use in dolls that are representations of human beings come within heading 97.02 B of the Common Customs Tariff.

Citation
[1976] EUECJ R-22/76
Parties
Plaintiff: Import Gadgets Sàrl; Defendant: LAMP SpA
Jurisdiction
European Union
Judgment Date
22 September 1976
Procedural Posture
Reference for a Preliminary Ruling / Preliminary Ruling by Court of Justice of the European Communities
Outcome
Preliminary ruling issued; laughing devices suitable for use principally in dolls that are representations of human beings come within heading 97.02 B of the Common Customs Tariff.
Legal Topics
Interpretation of Common Customs Tariff, Classification of Goods, Brussels Nomenclature, Tariff Headings
Customs Law European Union Law Interpretation of Common Customs Tariff Classification of Goods Brussels Nomenclature Tariff Headings

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Parties

Import Gadgets Sàrl

Plaintiff

LAMP SpA

Defendant

Procedural Posture

Reference for a Preliminary Ruling / Preliminary Ruling by Court of Justice of the European Communities

Legal Issues

  1. 1 Whether laughing devices suitable for use in dolls are to be classified under heading 97.02 B (parts and accessories of dolls) or 97.03 B (other toys) of the Common Customs Tariff

Ratio Decidendi

Laughing devices suitable principally for use in dolls that are representations of human beings come within heading 97.02 B of the Common Customs Tariff.

Court Disposition

Preliminary ruling issued; laughing devices suitable for use principally in dolls that are representations of human beings come within heading 97.02 B of the Common Customs Tariff.

Orders

  • Costs incurred by the Commission are not recoverable; costs as between the parties are for the referring court to determine.