5.6.2010   

EN

Official Journal of the European Union

C 148/20

Reference for a preliminary ruling from the Højesteret (Denmark) lodged on 31 March 2010 — Unomedical A/S v Skatteministeriet

(Case C-152/10)

2010/C 148/31

Language of the case: Danish

Referring court

Højesteret

Parties to the main proceedings

Applicant: Unomedical A/S

Defendant: Skatteministeriet

Questions referred

1.

Is a dialysis bag, manufactured from plastic, which is specially designed for and can only be used with a dialyser to be classified under

—

Chapter 90, CN heading 9010 90 30, as a ‘part’ and/or ‘accessory’ for a dialyser, see chapter note 2(b) to Chapter 90 of the Common Customs Tariff

or

—

Chapter 39, CN heading 3926 90 99, as plastics or articles thereof?

2.

Is a urine drainage bag, manufactured from plastic, which is specially designed for and therefore can only be, and in fact is, used exclusively in connection with a catheter, to be classified under

—

Chapter 90, CN heading 9018399030, as a ‘part’ and/or ‘accessory’ for a catheter, see chapter note 2(b) to Chapter 90 of the Customs Tariff

or

—

Chapter 39, CN heading 3926 90 99, as plastics or articles thereof?