18‘Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage’ appear in the list in Annex II to the Treaty, in Chapter 6, following the numbering in the Brussels Nomenclature. Since there are no Community provisions explaining the concepts contained in that annex, it is appropriate to refer to the established interpretations and the methods of interpretation relating to the Common Customs Tariff in order to interpret the annex (see Case 77/83 CILFIT v Ministero della Sanità [1984] ECR 1257, paragraph 7). The combined nomenclature annexed to Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff (OJ 1987 L 256, p. 1) contains, in Chapter 6, a heading 0602 ‘Other live plants (including thenroots), cuttings and slips; mushroom spawn’, together with a subheading 060220 ‘Trees, shrubs and bushes, grafted or not, of kinds which bear edible fruit or nuts’). The first explanatory note to that chapter states that, subject to a reservation which is not relevant to this case, ‘this chapter covers only live trees and goods (including seedling vegetables) of a kind commonly supplied by nursery gardeners or florists for planting or for ornamental use’. Thus, contrary to the Commission's contention, Annex II cannot be regarded as covering in general terms trees and forestry products even though some of those products, taken in isolation, may fall within the scope of Articles 39 to 46 of the Treaty.
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