27It should be noted, at the outset, that, when the Court is requested to give a preliminary ruling on a matter of classification for customs purposes, its task is to provide the national courts with guidance on the criteria which will enable the latter to classify the goods at issue correctly in the CN, rather than to effect that classification itself, Indeed, the description, for classification purposes, of the goods at issue is the consequence of a simple finding of fact which it is not for the Court to make in the context of the reference for a preliminary ruling (see, to that effect, order of 27 February 2020, Gardinia Home Decor, C‑670/19, EU:C:2020:117, paragraphs 35 and 39 and the case-law cited).
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