In its judgment of 24.02.2016 (docket no: 390/15Z), the Düsseldorf Fiscal Court (FG) ruled that the 69,7 % anti-dumping duty on unglazed ceramic tiles of ordinary clay within the meaning of subheading 6907 90 80 of the Combined Nomenclature (CN) is not applicable if these tiles are hand-made. This ruling encourages companies to take action against anti-dumping decisions, even if the classification of the product is undisputed
Anti-dumping duties not solely on the basis of classification
In the case of FG Düsseldorf, the applicant imported handmade tiles from China which were classified under subheading 6907 90 80. This classification view was also shared by the court. The customs authority considered that anti-dumping duties had to be imposed on the tiles of the applicant as the said subheading is mentioned in the implementing Regulation (EU) No 917/2011 imposing a definitive anti-dumping duty on imports of ceramic tiles originating in the People’s Republic of China. The FG Düsseldorf issued a clear rejection.
Considerable difference to the goods examined
The FG Düsseldorf emphasises in its judgment that anti-dumping duties can only be imposed on products which were the subject of an anti-dumping investigation. Accordingly, no anti-dumping duties are to be imposed on products covered by the CN subheading referred to in the anti-dumping Regulation but which are significantly different from the products under investigation. For that reason, the handcrafted tiles were not the subject of the anti-dumping investigation and were therefore not subject to the anti-dumping duty regulation.
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