14According to Annex I to Regulation No 3174/88, the general rules for the interpretation of the CN applicable at the time of the facts in the main proceedings provided that where goods are prima facie classifiable under two or more headings, the heading which provides the most specific description is to be preferred to headings providing a more general description (Rule 3(a)) and that, for legal purposes, the classification of goods in the subheadings of a heading are to be determined according to the terms of those subheadings and any related subheading notes, on the understanding that only subheadings at the same level are comparable (Rule 6).
Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.