Request for a preliminary ruling from the Finanzgericht Hamburg (Germany) lodged on 7 May 2020 — KAHL GmbH & Co. KG v Hauptzollamt Hannover

(Case C-197/20)

Language of the case: German

Referring court

Finanzgericht Hamburg

Parties to the main proceedings

Applicant: KAHL GmbH & Co. KG

Defendant: Hauptzollamt Hannover

Questions referred

Are the Explanatory Notes to subheading 1521 9099 1 of the Combined Nomenclature 2 applicable in so far as the word ‘geschmolzen’ [melted] is used?

If the first question referred is answered in the negative, is the term ‘raw’ within the meaning of subheading 1521 9091 of the Combined Nomenclature to be interpreted as meaning that beeswax which has been melted down in the exporting country and from which foreign bodies have been mechanically separated during the process of melting it down, whereby some foreign bodies still remain in beeswax, must be classified under that subheading?

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1 Explanatory notes to the Combined Nomenclature of the European Union (OJ 2019 C 119, p. 1).

2 Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff (OJ 1987 L 256, p. 1), as amended by Commission Implementing Regulation (EU) 2019/1776 of 9 October 2019 amending Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff (OJ 2019 L 280, p. 1).