Court of Justice (Eighth Chamber) 19 July 2012, C‑336/11 (Receveur principal des douanes de Roissy Sud and Others v Rohm & Haas Electronic Materials CMP Europe GmbH and Others.)

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In a preliminary ruling concerning the tariff classification under the Combined Nomenclature of polishing pads imported separately for semiconductor wafer-polishing machines, the Court of Justice of the European Union considered whether the goods constituted 'parts' or 'accessories' under heading 8466 (or heading 8486) or fell under heading 3919 based on their constituent material. The Court held that because the mechanical and electrical functioning of the machines is not dependent on the pads and the pads do not adapt the machine to perform different operations, they do not qualify as parts or accessories. Consequently, polishing pads composed of plastic layers and adhesive, used with abrasive liquid and replaced due to wear, must be classified under subheading 3919 90 10 as self-adhesive flat shapes made of plastic.AI