28It should also be noted that, in accordance with General Rule 1 for the interpretation of the CN, the tariff classification of goods is determined according to the terms of the headings and section or chapter notes of that nomenclature. In the interests of legal certainty and ease of control, the decisive criterion for the tariff classification of those goods must be sought, in general, in their objective characteristics and properties, as defined by the wording of the relevant heading of that nomenclature and the corresponding section or chapter notes (judgment of 20 October 2022, Mikrotīkls, C‑542/21, EU:C:2022:814, paragraph 22 and the case-law cited).
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