Judgment_paragraph 45 · Stryker EMEA Supply Chain Services BV v Inspecteur van de Belastingdienst/Douane kantoor Rotterdam Rijnmond (C-51/16)

45In that regard, the explanatory notes to the CN and those to the HS provide useful indications for the tariff classification of goods such as those at issue in the main proceedings, even though such explanatory notes serve as an aid to interpretation and are not legally binding (see judgment of 27 April 2006, Kawasaki Motors Europe, C‑15/05, EU:C:2006:259, paragraph 37 and the case-law cited).