41Furthermore, the explanatory notes drawn up by the Commission as regards the CN and by the WCO as regards the HS are an important aid to the interpretation of the scope of the various tariff headings but do not have legally binding force (see judgment of 17 February 2016, Salutas Pharma, C‑124/15, EU:C:2016:87, paragraph 31 and the case-law cited).
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