28It is appropriate to recall first of all that, when the Court is requested to give a preliminary ruling on a matter of classification for customs purposes, it is now customary to make the point that its task is to provide the national court with guidance on the criteria which will enable that court to classify the products at issue in the main proceedings correctly in the CN, rather than to effect that classification itself. The classification of the goods at issue is the result of a purely factual finding which it is not for the Court to make in the context of a reference for a preliminary ruling (see judgment of 15 May 2019, Korado, C‑306/18, EU:C:2019:414, paragraph 33 and the case-law cited, and order of 3 December 2020, Siebenburgisches Nugat, C‑99/20, not published, EU:C:2020:993, paragraph 25 and the case-law cited).
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