35As regards the Explanatory Notes to the HS, it must be added that, in spite of the fact that they lack binding force, they are an important means of ensuring the uniform application of the Common Customs Tariff and, as such, may be regarded as useful aids to its interpretation (Case C‑173/08 Kloosterboer Services EU:C:2009:382, paragraph 25, and Case C‑568/11 Agroferm EU:C:2013:407, paragraph 28). The same is true of the Explanatory Notes to the CN (see, Case C‑35/93 Develop Dr. Eisbein EU:C:1994:252, paragraph 21, and British Sky Broadcasting Group and Pace EU:C:2011:248, paragraph 92).
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