Request for a preliminary ruling from the Gerechtshof te Amsterdam (Netherlands) lodged on 27 February 2019 — Rensen Shipbuilding BV, other party: Inspecteur van de Belastingdienst/Douane

(Case C-192/19)

(2019/C 164/29)

Language of the case: Dutch

Referring court

Gerechtshof te Amsterdam

Parties to the main proceedings

Appellant: Rensen Shipbuilding BV

Other party: Inspecteur van de Belastingdienst/Douane

Question referred

Additional note 1 to Chapter 89 of the Combined Nomenclature provides that (inter alia) the CN subheadings 89012010 and 89019010, entitled ‘Seagoing’, are to be taken to apply only to vessels that are designed as seagoing. What should be understood by the term ‘seagoing’ in this context?