28It is settled case-law that, in the interests of legal certainty and for ease of verification, the decisive criterion for the classification of goods for customs purposes is in general to be sought in their objective characteristics and properties as defined in the wording of the relevant heading of the CN. The Explanatory Notes drawn up, as regards the CN, by the Commission and, as regards the Harmonised System, by the Customs Cooperation Council may be an important aid to the interpretation of the scope of the various tariff headings but do not have legally binding force (see VOBIS Microcomputer, cited above, paragraph 13; Case C-405/97 Mövenpick Deutschland [1999] ECR I-2397, paragraph 18, and Holz Geenen, cited above, paragraph 14).
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