Judgment of the Court (Seventh Chamber) of 22 June 2023.#PR Pet BV v Inspecteur van de Belastingdienst/Douane, kantoor Eindhoven.#Request for a preliminary ruling from the Rechtbank Noord-Holland.#Reference for a preliminary ruling – Common Customs Tariff – Classification of goods – Combined Nomenclature – Heading 9403 – Articles consisting of a structure, intended for cats, referred to as ‘cat scratching posts’ – Goods consisting of a variety of materials – Implementing Regulations (EU) No 1229/2013 and (EU) No 350/2014.#Case C-24/22.