Reference for a preliminary ruling from the Finanzgericht, Düsseldorf (Germany) lodged on 19 April 2010 — KMB Europe BV v Hauptzollamt Duisburg

(Case C-193/10)

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2010/C 209/17

Language of the case: German

Referring court

Finanzgericht Düsseldorf

Parties to the main proceedings

Applicant: KMB Europe BV

Defendant: Hauptzollamt Duisburg

Question referred

Is heading 8521 of the Combined Nomenclature in the version of Annex I to Council Regulation (EEC) No 2658/87 on the tariff and the statistical nomenclature and on the Common Customs Tariff (1), [as amended] by Commission Regulation (EC) No 1549/2006 of 17 October 2006 (2), to be interpreted as meaning that apparatus such as the MP3 media player described below is not to be classified under that heading because account must be taken of its principal function as sound reproducing apparatus or because its capability of reproducing individual pictures and films is limited by a small display with small resolution and low frame frequency?

(1)  OJ 1987 L 256, p. 1.

(2)  Commission Regulation (EC) No 1549/2006 of 17 October 2006 amending Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff (OJ 2006 L 301, p. 1).