CELEX: 62009CN0123
Language: en
Date: 2009-04-03 00:00:00
Title: Case C-123/09: Reference for a preliminary ruling from the Finanzgericht München (Germany), lodged on 3 April 2009 — Roeckl Sporthandschuhe GmbH & Co. KG v Hauptzollamt München

6.6.2009   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 129/10
            
         Reference for a preliminary ruling from the Finanzgericht München (Germany), lodged on 3 April 2009 — Roeckl Sporthandschuhe GmbH & Co. KG v Hauptzollamt München
   (Case C-123/09)
   2009/C 129/17
   Language of the case: German
   
      Referring court
   
   Finanzgericht München
   
      Parties to the main proceedings
   
   
      Claimant: Roeckl Sporthandschuhe GmbH & Co. KG
   
      Defendant: Hauptzollamt München
   
      Question referred
   
   Must subheading 3926 20 00 of the Combined Nomenclature, in the version set out in Commission Regulation (EC) No 1789/2003 of 11 September 2003 amending Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff, (1) be interpreted as meaning that it covers also textile articles that have been roughened on one side and covered with a layer of plastic, but which do not have a function beyond that of mere reinforcement, where the roughening serves only to improve the adhesion of the layer of plastic and is no longer discernible to the user once the manufacture of the article has been completed (cf. also Harmonised System explanatory note 56.6 on Chapter 39 of the Combined Nomenclature)?
   
      (1)  OJ 2003 L 281, p. 1; OJ 1987 L 256, p. 1.