Opinion of Advocate General Jacobs delivered on 16 September 1993

1 Original language: English.

2 OJ 1992 L 267, p. 1.

3 Harmonized Commodity Description and Coding System: Explanatory Notes (Customs Cooperation Council, Brussels).

4 See Case C-265/89 Vismans Nederland [1990] ECR I-3411, at paragraph 18 of the judgment, and sec also Case C-318/90 Boehringer Mannheim [1992] ECR I-3495, at paragraph 14.

5 Commission Regulation (EEC) No 316/91 of 7 February 1991 concerning the classification of certain goods in the combined nomenclature (OJ 1991 I. 37, p 25.)

6 Commission Regulation (EEC) No 1486/93 of 16 June 1993 concerning the classification of certain goods in the combined nomenclature (OJ 1993 L 147, p, 8 ).

7 On the role of the Committee on Common Customs Tariff Nomenclature, which consists of Customs experts of the Member States, see Case 37/75 Bagusat v Hanptzollamt Berlin-Packhof [1975] ECR 1339, at paragraphs 5 to 7 of the judgment, and Vismans Nederland, cited above in note 3, at paragraph 13. The Committee was established by Council Regulation (EEC) No 97/69 of 16 January 1969 on measures to be taken for uniform application of the Common Customs Tariff (OJ, English Special Edition 1969 (I), p. 12).