General Court (Fifth Chamber, sitting with five Judges) 3 June 2026, T-313/25 (Kinova Europe GmbH v Hauptzollamt Hannover.)

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The General Court (Fifth Chamber) ruled on a preliminary reference from the Finanzgericht Hamburg (Fiscal Court, Hamburg) concerning the tariff classification under heading 9021 of the Combined Nomenclature of a robotic arm attached to an electric wheelchair, operated via joystick or head control, used by persons with non-functioning or missing arms. The Court held that such a robotic arm does not qualify as an 'orthopaedic appliance' because it does not correct bodily deformities or prevent specific movements of a defective body part, and does not qualify as an 'other appliance which is worn or carried, or implanted in the body, to compensate for a defect or disability' because it neither actually takes over or substitutes for the function of the defective body part nor maintains a sufficient direct and lasting physical link with the user's body. Accordingly, heading 9021 CN does not cover a robotic arm attached to an electric wheelchair operated by joystick or head control to perform movements imitating those of a human arm.AI