Judgment_paragraph 50 · Skatteministeriet v Estron A/S (C-138/18)

50In that regard, it is to be noted, first, as is clear inter alia from paragraph 45 above, that the general rules for the interpretation of the CN provide that, for legal purposes, the classification of goods in the subheadings of a heading is to be determined according to the terms of those subheadings and any related subheading, section or chapter notes, with the wording of section, chapter and subchapter titles being considered to be provided for ease of reference only (see, to that effect, judgment of 12 July 2018, Profit Europe, C‑397/17 and C‑398/17, EU:C:2018:564, paragraph 25).