ECJ gives the classification of tube/fitting pipes

The Judgment n. C-368/22 issued by  the Sixth Chamber of the European Court of Justice states that:

question: whether CN subheading 7307 22 10 must be interpreted as meaning that stainless steel tube or pipe fittings, other than cast fittings, which have an external thread and do not constitute short tube sections with an internal thread, used to join two tubes by screwing them into that fitting or by simply pushing them into that fitting, may be regarded as being ‘sleeves’ under that subheading.

Main criterion: “…the decisive criterion for the classification of goods for customs purposes is in general to be sought in their objective characteristics and properties as defined in the wording of the relevant heading of the CN and of the notes to the sections or chapters (judgment of 30 April 2020, DHL Logistics (Slovakia), C‑810/18, EU:C:2020:336, paragraph 25 and the case-law cited)…”

General rules of interpretation: “…Under the general rules for the interpretation of the CN, for legal purposes, the classification of goods in the subheadings of a heading is to be determined according to the terms of those subheadings and any related subheading, section or chapter notes, with the wording of section, chapter and subchapter titles being considered to be provided for ease of reference only…”

Customs classification and other sources: “…35      The Explanatory Notes drafted by the Commission, in respect of the CN, and those adopted by the WCO, in respect of the HS, are an important aid for interpreting the scope of the various tariff headings but do not have legally binding force. The Explanatory Notes to the CN do not take the place of those to the HS but should be regarded as complementary to them and consulted jointly with them (judgment of 15 April 2021, Vogel Import Export, C‑62/20, EU:C:2021:288, paragraph 31 and the case-law cited)…”

Answers: “…36      In the present case, CN heading 7307 covers tube or pipe fittings, of iron or steel. It comprises three categories, the first of which is referred to by the term ‘cast fittings’, the second by the words ‘other, of stainless steel’ and the third by the word ‘other’….”;

answer: “…37      It is common ground between the parties to the main proceedings that the products at issue come under the second of those categories. That category establishes a distinction between four subcategories, namely, first, ‘flanges’, second, ‘threaded elbows, bends and sleeves’, including ‘sleeves’ under CN subheading 7307 22 10, third ‘butt welding fittings’ and, fourth, ‘other’ tube or pipe fittings, including other threaded tube or pipe fittings under CN subheading 7307 29 10. Being a residual category, the latter category consequently refers to other threaded tube or pipe fittings of stainless steel other than those covered by the three previous subcategories. It is common ground between the parties to the main proceedings that the products at issue come under either the second or the fourth of those subcategories depending on whether or not they can be regarded as threaded ‘sleeves’….”.

Customs classification is one of the main pillars of the customs classification and it is required to obtain and mantain the AEO status. The ECJ judgements are very important sources for interpret the HS codes.