Judgment_paragraph 66 · PR Pet BV v Inspecteur van de Belastingdienst/Douane, kantoor Eindhoven (C-24/22)

66Under that rule 3, in carrying out the tariff classification of goods it is necessary to identify, from among the materials of which they are composed, the one which gives them their essential character; this may be done by determining whether the goods would retain their characteristic properties if one or other of their constituents were removed. As stated in point VIII of the explanatory note relating to rule 3(b) of the HS, which supplements the explanatory note to the CN, the factor which determines the essential character of the goods may, depending on the type of goods, be determined for example by the nature of the constituent material or components, its bulk, quantity, weight or value, or the role of a constituent material in relation to the use of the goods (judgment of 3 June 2021, BalevBio, C‑76/20, EU:C:2021:441, paragraph 65 and the case-law cited).

PR Pet BV v Inspecteur van de Belastingdienst/Douane, kantoor Eindhoven (C-24/22)

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