Court of Justice 15 July 1982, 317/81 (Howe & Bainbridge BV v Oberfinanzdirektion Frankfurt am Main.)

OPINION OF ADVOCATE GENERAL SIR GORDON SLYNN DELIVERED ON 15 JULY 1982 My Lords, Howe & Bainbridge BV applied for a binding customs tariff ruling in respect of goods which they wished to impon into Germany. On 22 May 1975 the Oberfinanzdirektion, Frankfun am Main, ruled that the goods should be classified under tariff heading 3I.C4 A, “woven fabrics of synthetic textile fibres”.