35In order to determine whether, in classifying the goods described in column 1 of the table set out in the Annex to Implementing Regulation 2016/1760, under CN heading 8472, and not under heading 9031 thereof, the Commission altered the content or scope of those two tariff headings of the CN, established on the basis of the HS, it must be recalled, in the first place, that, in the interests of legal certainty and ease of verification, the decisive criterion for the classification of goods for customs purposes is in general to be sought in their objective characteristics and properties, as defined in the wording of the relevant CN heading and subheading and in the corresponding section or chapter notes (judgments of 19 December 2019, Amoena, C‑677/18, EU:C:2019:1142, paragraph 40, and of 18 June 2020, Hydro Energo, C‑340/19, EU:C:2020:488, paragraph 34 and the case-law cited).
Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.