Request for a preliminary ruling from the Administrativen sad Varna (Bulgaria) lodged on 12 February 2020 – Balev Bio EOOD v Agentsia ‘Mitnitsi’, Teritorialna Direktsia Severna Morska

(Case C-76/20)

Language of the case: Bulgarian

Referring court

Administrativen sad Varna

Parties to the main proceedings

Appellant: Balev Bio EOOD

Respondent: Agentsia ‘Mitnitsi’, Teritorialna Direktsia Severna Morska

Questions referred

Is Rule 3(а) of the General Rules for the interpretation of the Combined Nomenclature in Commission Implementing Regulation (EU) 2015/1754 1 of 6 October 2015 amending Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff to be interpreted as meaning that, for the purposes of the classification of products such as those at issue in the main proceedings, which are made up of different materials, the heading covering the material that outweighs the other materials by quantity (bulk) is the ‘heading which provides the most specific description’ or is that interpretation only possible if the heading itself provides for quantity (bulk) as a criterion that provides the most specific, precise and complete description?

Depending on the answer to the first question and in light of the [Harmonised System, (‘HS’)] Explanatory Notes on headings 4410 and 4419: Is Commission Implementing Regulation (EU) 2015/1754 to be interpreted as meaning that heading 4419 does not include products of particle board (fibre) in which the weight of the binding substance (thermosetting resin) exceeds 15% of the weight of the board?

Is Commission Implementing Regulation (EU) 2015/1754 to be interpreted as meaning that goods such as those at issue in the main proceedings, that is beakers manufactured from a composite material made up of plant lignocellulosic fibres in a proportion of 72.33% and a melamine resin binding substance in a proportion of 25.2%, are to be categorised under subheading 3924 10 00 of Annex I?

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1 Commission Implementing Regulation (EU) 2015/1754 of 6 October 2015 amending Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff.

OJ 2015 L 285, p. 1.