37The Court has repeatedly held that the European Parliament and the Council of the European Union have conferred upon the Commission, acting in cooperation with the customs experts of the Member States, broad discretion to define the subject matter of tariff headings falling to be considered for the classification of particular goods. However, the Commission’s power to adopt the measures referred to in Article 57(4) of Regulation No 952/2013 does not authorise it to alter the subject matter and the scope of the tariff headings (see, to that effect, judgments of 22 March 2017, GROFA and Others, C‑435/15 and C‑666/15, EU:C:2017:232, paragraph 49, and of 22 February 2018, Kubota (UK) and EP Barrus, C‑545/16, EU:C:2018:101, paragraph 23).
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