Judgment_paragraph 27 · Roeckl Sporthandschuhe GmbH & Co. KG v Hauptzollamt München (C-123/09)

27First of all, it is settled case-law that, in the interests of legal certainty and 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 and in the section or chapter notes (see, inter alia, Case C-142/06 Olicom [2007] ECR I-6675, paragraph 16, and Joined Cases C-362/07 and C-363/07 Kip Europe and Others [2008] ECR I-9489, paragraph 26).

Roeckl Sporthandschuhe GmbH & Co. KG v Hauptzollamt München (C-123/09)

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