Customs Classification of Industrial Robots (FG Hamburg)

Financial Court Hamburg, judgement of 20 October 2016 – 4 K 20/15.

Summary

1. Explanatory notes on the Harmonized System are authentic only in the English and French contractual languages.

2. SCARA industrial robots to which various tools or grippers may be mounted so that the robots can perform functions other than lifting, loading, unloading or conveying within the meaning of heading 8428 CN shall be classified as industrial robots, not elsewhere specified or included, under subheading 8479 5000 CN.