Opinion of Mr Advocate General Lenz

Mr President,

Members of the Court,

A —. The Seventh Senate of the Bundesfinanzhof [Federal Finance Court] has referred to the Court under Article 177 of the EEC Treaty a question on the tariff classification of a product described as follows: an article consisting of a fabric made of PVC monofil 0.9 mm thick, laid direct from a spinning nozzle in the form of coils and hardened and joined together by heat treatment with the aid of a spray. The product, which is described by the plaintiff in the main action, the company 3M Deutschland GmbH; as a mat for trapping dirt (Schmutzfangmatte), is to be imported from the United States in strips 90 cm and 120 cm wide and 610 cm long for use as a floor covering.

B —. On this question my opinion is as follows :

C —. In conclusion I therefore propose that it be stated in reply to the question submitted by the Seventh Senate of the Bundesfinanzhof that the product in dispute should be classified under heading No 59.03 of the Common Customs Tariff.

1 Translated from the German.