Lutz GmbH v Hauptzollamt Hannover

European Union – Customs and excise. The Combined Nomenclature in Annex I to Council Regulation (EEC) No 2658/87, as amended by Commission Implementing Regulation (EU) No 927/2012, should be interpreted as meaning that knickers characterised by reduced horizontal elasticity, but which did not contain inelastic elements incorporated into them, could be classified under subheading 6212 20 00 of the Combined Nomenclature if an examination established that they had substantially reduced horizontal elasticity in order to support the human body and create a slimming effect on the silhouette. The Court of Justice of the European Union so held in a preliminary ruling in proceedings concerning the tariff classification of shaping knickers.

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