Language of document : ECLI:EU:C:2014:282

Request for a preliminary ruling from the Finanzgericht Hamburg (Germany) lodged on 13 October 2017 — Kreyenhop & Kluge GmbH & Co. KG v Hauptzollamt Hannover

(Case C-593/17)

Language of the case: German

Referring court

Finanzgericht Hamburg

Parties to the main proceedings

Applicant: Kreyenhop & Kluge GmbH & Co. KG

Defendant: Hauptzollamt Hannover

Questions referred

Is Commission Implementing Regulation (EU) No 767/2014 of 11 July 2014 concerning the classification of certain goods in the Combined Nomenclature 1 valid?

If the answer to the first question is in the negative: Is the European Commission’s explanatory note to subheading 1902 3010 of the Combined Nomenclature, which was published on 4 March 2015, to be taken into consideration in the interpretation of subheading 1902 3010 of the CN in so far as frying is mentioned in that note as an example of an industrial drying process?


1 OJ 2014 L 209, p. 12.