Order of the Court of 9 January 2007 (reference for a preliminary ruling from the Finanzgericht München, Germany) — Juers Pharma Import-Export GmbH v Oberfinanzdirektion Nürnberg

(Case C-40/06) (1)

(First subparagraph of Article 104(3) of the Rules of Procedure - Common Customs Tariff - Combined Nomenclature - Tariff classification - Capsules containing primarily melatonin - Medicaments)

(2007/C 56/21)

Language of the case: German

Referring court

Finanzgericht München

Parties in the main proceedings

Applicant: Juers Pharma Import-Export GmbH

Defendant: Oberfinanzdirektion Nürnberg

Re:

Reference for a preliminary ruling — Finanzgericht München — Interpretation of 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 (OJ 2003 L 281, p. 1) — Heading 3004 (medicaments) and heading 2106 (food preparations) of the Combined Nomenclature — Classification of melatonin capsules put up as dietary supplements but which may be supplied only by pharmacies and on prescription — Twinlab Melatonin Caps

Operative part of the order

The Combined Nomenclature in Annex I to Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff, as amended by Commission Regulation (EC) No 1789/2003 of 11 September 2003, must be interpreted as meaning that capsules containing primarily melatonin such as those in issue in the main proceedings fall under tariff heading 3004.

(1)  OJ C 86, 8.4.2006.