# C_2004094EN.01000601.xml

| 17.4.2004 | EN | Official Journal of the European Union | C 94/6 |
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17.4.2004

EN

Official Journal of the European Union

C 94/6

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JUDGMENT OF THE COURT

JUDGMENT OF THE COURT

(Fifth Chamber)

4 March 2004

In Case C-130/02 (Reference for a preliminary ruling from the Finanzgericht München): Krings GmbH v Oberfinanzdirektion Nürnberg (1)

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(Common Customs Tariff - Combined Nomenclature - Tariff heading - Preparation with a basis of extract of tea)

(2004/C 94/10)

Language of the case: German

In Case C-130/02: References to the Court under Article 234 EC by the Finanzgericht München (Germany) for a preliminary ruling in the proceedings pending before that court between Krings GmbH and Oberfinanzdirektion Nürnberg, first, on the interpretation of the Combined Nomenclature of the Common Customs Tariff (‘the CN’) in the version set out in Commission Regulation (EC) No 2031/2001 of 6 August 2001, amending Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff (OJ 2001 L 279, p. 1) and, second, on the validity of Commission Regulation (EC) No 306/2001 of 12 February 2001 concerning the classification of certain goods in the Combined Nomenclature (OJ 2001 L 44, p. 25), the Court (Fifth Chamber), composed of: A. Rosas (Rapporteur), acting for the President of the Fifth Chamber, A. La Pergola and S. von Bahr, Judges; C. Stix-Hackl, Advocate General; R. Grass, Registrar, has given a judgment on 4 March 2004, in which it has ruled:

| 1. | Examination of the second question has not revealed any factors affecting the validity of Commission Regulation (EC) No 306/2001 of 12 February 2001 concerning the classification of certain goods in the Combined Nomenclature, in so far as it classifies the products described in points 2 and 3 of the table set out in the annex thereto under subheading 2101 20 92 of the Combined Nomenclature of the Common Customs Tariff in the version set out in Commission Regulation (EC) No 2031/2001 of 6 August 2001, amending Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff. |
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1.

Examination of the second question has not revealed any factors affecting the validity of Commission Regulation (EC) No 306/2001 of 12 February 2001 concerning the classification of certain goods in the Combined Nomenclature, in so far as it classifies the products described in points 2 and 3 of the table set out in the annex thereto under subheading 2101 20 92 of the Combined Nomenclature of the Common Customs Tariff in the version set out in Commission Regulation (EC) No 2031/2001 of 6 August 2001, amending Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff.

| 2. | The classification decided by the Commission of the European Communities in Regulation No 306/2001 in respect of the products identified at points 2 and 3 of the table set out in the annex to that regulation is applicable by analogy to two mixtures intended for the production of beverages with a basis of tea, both composed of 64 % granulated sugar and 1.9 % extract of tea and water, to which is added, in one of the two mixtures, 0.8 % citric acid. |
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2.

The classification decided by the Commission of the European Communities in Regulation No 306/2001 in respect of the products identified at points 2 and 3 of the table set out in the annex to that regulation is applicable by analogy to two mixtures intended for the production of beverages with a basis of tea, both composed of 64 % granulated sugar and 1.9 % extract of tea and water, to which is added, in one of the two mixtures, 0.8 % citric acid.

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(1)  OJ C 144 of 15.06.2002.

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