Opinion of Mr Advocate General Darmon

Mr President,

Members of the Court,

1. When a quantity of sails for sailboards were imported from Hong Kong in April 1981, Van Gend & Loos contested the decision classifying them under heading 62.04 of the Common Customs Tariff taken by the competent customs authority. The Netherlands court before which proceedings were brought submitted the following question to the Court of Justice:

2. The tariff problem which is thus raised derives from the recent appearance of a product which could not have been envisaged at the time when the Common Customs Tariff entered into force. Thus, two tariff subheadings of the Common Customs Tariff are at issue:

3. It can be seen from the order for reference that the plaintiff in the main proceedings seeks to have sails for sailboards classified under subheading 97.06 C. In its view, even if they are being imported separately, such sails, since they are component parts of sailboards, must be classified in that chapter. In fact, Note 4 to Chapter 97 of the Common Customs Tariff provides that subject to Note 1 above, parts and accessories which are suitable for use solely or principally with articles falling within any heading of this chapter are to be classified with those articles. Moreover, the Commission, in Classification Slip No 6 of 11 September 1979, classified sailboards under heading 97.06.

4. Contrary to the plaintiff's view, I think, as does the Commission and, it would seem, the court making the reference, that separate importation of sails specifically intended for sailboards falls under tariff subheading 62.04 B I (a).

5. I propose therefore that the Court should rule as follows:

1 Translated from lhe French.

2 The italics are mine.