23In the second place, despite the fact that they are not legally binding, the Explanatory Notes drawn up by the Commission as regards the CN and by the WCO as regards the HS may be an important aid to the interpretation of the scope of the various tariff headings (see, to that effect, judgments of 15 May 2014, Data I/O, C‑297/13, EU:C:2014:331, paragraph 33, and of 15 May 2019, Korado, C‑306/18, EU:C:2019:414, paragraph 35).
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