35In order to provide a helpful answer to the referring court, it must be stated at the outset that, first, the general rules for the interpretation of the CN provide that the classification of goods is to be determined according to the terms of the headings and any section or chapter notes, the titles of sections, chapters and sub-chapters being provided for ease of reference only. In spite of the fact that they lack binding force, the explanatory notes to the HS and CN are an important aid in interpreting the scope of the various tariff headings (judgment of 12 June 2014, Lukoyl Neftohim Burgas, C‑330/13, EU:C:2014:1757, paragraphs 33 and 35 and the case-law cited).
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