Opinion of the Advocate-General
Mr President,
Members of the Court,
1. I am in a position to give my Opinion forthwith on the customs classification question asked
by the Bundesfinanzhof (Federal Finance Court), on which only the Commission has submitted
observations to the Court. The divergent view taken by the plaintiff in the main proceedings is
apparent from the order making the reference.
2. It seems to me that the Commission's observations on the problem brought before the Court
are persuasive. I therefore think that the Chamber should follow them.
3. From the description of the goods given by the Oberfinanzdirektion (Principal Revenue Office)
we are dealing with partially-condensed (hardenable) epoxy resin sheeting in which a layer of
carbon fibre filaments (42% by weight) and a layer of glass-fibre (22% by weight) are fully
embedded.
4. To classify such goods under Chapter 39 of the Common Customs Tariff would in fact seem
to be in accordance with the Explanatory Notes to the Customs Cooperation Council
Nomenclature and with a tariff classification decision adopted in 1972 with regard to a wholly
similar product. These are factors which, in accordance with settled case-law, constitute important
means of interpretation of the Common Customs Tariff (see, most recently, the judgment in Case
42/86 ).
5. There is thus no doubt that, pursuant to paragraph 32 of the Explanatory Notes to the Common
Customs Tariff (issued by the Federal German Finance Ministry), epoxy resins rank among the
products mentioned under tariff heading 39.01.
6. It should also be remembered that, under Rule A 2 (b) of the general rules of the Common
Customs Tariff, any mention of goods under a specific heading thereof refers to those goods,
either in their pure state or mixed or associated with other goods. Moreover, it appears from the
Explanatory Notes to the Customs Cooperation Council Nomenclature that it is appropriate to
classify amongst the materials which are expressly mentioned in Note 3 (d) to Chapter 39 of the
Common Customs Tariff, also feuilles ... contenant au sein de la matire plastique constitutive un
rseau de renforcement en autres matires (fils mtalliques, fils textiles, fibres de verre etc.).
7. Finally, it is also interesting to note that, under an EEC tariff classification decision of 22
September 1982, epoxy resin sheets with a glass fibre mesh embedded in the plastic for
reinforcement (about 60% by weight) are to be classified under tariff subheading 39.01 C VII.
This was considered right because such a product, in spite of the high fibre content, which only
served the purpose of reinforcement, retains the characteristics of a plastic material.
8. Since, in the present case, the goods which fall to be considered have approximately the same
characteristics (the fibre content at 64% by weight is not significantly higher than that of the
goods which were the subject of the aforementioned tariff classification decision) and because it
must be acknowledged that the fibres do not determine the character of the goods (in fact, tubes
and bars can be manufactured from epoxy resin sheeting alone) it seems appropriate to classify
them under tariff heading 39.01, that is to say, following its itemization by Council Regulation No
750/87, tariff subheading 39.01 C VII a) 2.
9. The reply to be given to the Bundesfinanzhof should therefore be that on a proper construction
of tariff heading 39.01 of the Common Customs Tariff that heading also covers semi-finished
products in sheet form intended for the manufacture of tubing, which are composed of epoxy resin
(36% by weight) carbon fibres (42% by weight) and glass fibre (22% by weight), if the two
last-mentioned components are completely embedded in the epoxy resin mass.
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