34Furthermore, it should be recalled that the general rules for the interpretation of the CN provide, on the one hand, that the classification of goods is determined according to the terms of the headings and section or chapter notes and, on the other hand, that the wording of the titles of sections, chapters or subchapters are provided for ease of reference only. Moreover, it is settled case-law that, in the interests of legal certainty and ease of verification, the decisive criterion for the tariff classification of goods is in general to be sought in their objective characteristics and properties as defined in the wording of the relevant heading of the CN and in the corresponding section or chapter notes (see, to that effect, judgments of 3 March 2016, Customs Support Holland, C‑144/15, EU:C:2016:133, paragraphs 26 and 27; of 16 May 2019, Estron, C‑138/18, EU:C:2019:419, paragraphs 50 and 51; and of 5 September 2019, TDK-Lambda Germany, C‑559/18, EU:C:2019:667, paragraph 26).
Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.