23The Court has also held that the Explanatory Notes drafted by the Commission, in respect of the CN, and those adopted by the WCO, in respect of the HS, are an important aid for interpreting the scope of the various tariff headings but do not have legally binding force. The Explanatory Notes to the CN do not take the place of those of the HS but should be regarded as complementary to them and consulted jointly with them (judgment of 19 February 2009, Kamino International, C‑376/07, EU:C:2009:105, paragraphs 47 and 48 and the case-law cited).
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