Request for a preliminary ruling from the Rechtbank Noord-Holland, sitting in Haarlem (Netherlands) lodged on 11 January 2022 – PR Pet BV v Inspecteur van de Belastingdienst/Douane, kantoor Eindhoven
(Case C-24/22)
Language of the case: Dutch
Referring court
Rechtbank Noord-Holland, sitting in Haarlem
Parties to the main proceedings
Applicant: PR Pet BV
Defendant: Inspecteur van de Belastingdienst/Douane, kantoor Eindhoven
Questions referred
Must CN heading 9403 be interpreted as meaning that cat scratching posts, made up of a variety of materials, intended to be placed on the floor in (living) areas and to remain there so that cats can climb into them, sit on them, lie on them and scratch them, are not covered by this CN heading because they are of a different nature as referred to in Commission Implementing Regulation (EU) No 1229/2013 1 of 28 November 2013 and Commission Implementing Regulation (EU) No 350/2014 2 of 3 April 2014? If there is a different nature that precludes classification under CN heading 9403, what constitutes that different nature?
Does the answer to question 1 have any implications for the validity of Commission Implementing Regulation (EU) No 1229/2013 of 28 November 2013 and Commission Implementing Regulation (EU) No 350/2014 of 3 April 2014?
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1 Commission Implementing Regulation (EU) No 1229/2013 of 28 November 2013 concerning the classification of certain goods in the Combined Nomenclature (OJ 2013 L 322, p. 8).
1 Commission Implementing Regulation (EU) No 350/2014 of 3 April 2014 concerning the classification of certain goods in the Combined Nomenclature (OJ 2014 L 104, p. 4).