Judgment_paragraph 49 · GROFA GmbH and Others v Hauptzollamt Hannover and Inspecteur van de Belastingdienst/Douane kantoor Rotterdam Rijnmond (C-435/15, C-666/15)

49It should be pointed out in that connection that a classification regulation, such as, in this case, Regulation No 876/2014, is adopted by the Commission on the advice of the Customs Code Committee where the classification in the CN of a particular product is such as to give rise to difficulty or to be a matter for dispute. According to the case-law of the Court, the Council of the European Union has conferred upon the Commission, acting in cooperation with the customs experts of the Member States, a broad discretion to define the subject matter of tariff headings falling to be considered for the classification of particular goods. However, the Commission’s power to adopt the measures referred to in Article 9 of Regulation No 2658/87, as amended by Regulation No 254/2000, does not authorise it to alter the subject matter and the scope of the tariff headings (see, to that effect, judgment of 4 March 2004, Krings, C‑130/02, EU:C:2004:122, paragraphs 25 and 26 and the case-law cited).