25It should be pointed out in that connection that a classification regulation, such as, in this case, Regulation No 306/2001, is adopted by the Commission on the advice of the Customs Code Committee where the classification in the CN of a particular product is such as to give rise to difficulty or to be a matter for dispute (see Case C-119/99 Hewlett Packard [2001] ECR I-3981, paragraph 18).
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