16Sunshine argues that, according to the case-law of the Court, the decisive criterion for the classification of goods for customs purposes is to be sought in their objective characteristics and properties as defined in the wording of the relevant heading of the CN. It cites paragraph 14 of the judgment in Case C-309/98 Holz Geenen [2000] ECR I-1975, in which the Court confirmed that the explanatory notes to the CN are an important aid to interpretation of the CN but do not have legally binding force.
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