IN QUESTION DOES NOT EXCEED 185 GRAMS PER SQUARE METRE AND THE COMMISSION CONCLUDED FROM THAT THAT THE BOXES MUST BE CLASSIFIED UNDER HEADING 48.16 ( ' ' BOXES , BAGS AND OTHER PACKING CONTAINERS , OF PAPER OR PAPER-BOARD ; BOX FILES , LETTER TRAYS AND SIMILAR ARTICLES , OF PAPER OR PAPER-BOARD , OF A KIND COMMONLY USED IN OFFICES , SHOPS AND THE LIKE ' ' ).
10 IN ORDER TO DETERMINE THE CORRECT HEADING IT IS NECESSARY TO NOTE FIRST THAT IT IS THE COVERING , AND NOT THE MOUNTING , WHICH GIVES THE BOXES THE LUXURY APPEARANCE WHICH IS NECESSARY TO MAKE THEM SUITABLE FOR THE DISPLAY OF JEWELLERY . THUS , BY VIRTUE OF RULE 3 ( B ) OF THE GENERAL RULES REFERRED TO ABOVE , IT IS POSSIBLE TO EXCLUDE HEADING 39.07 RELATING TO ARTICLES OF ARTIFICIAL PLASTIC MATERIALS .
11 OF THE OTHER TWO HEADINGS , TARIFF HEADING 42.02 CERTAINLY CONTAINS THE MORE SPECIFIC DESCRIPTION SINCE IT REFERS EXPRESSLY TO JEWELLERY BOXES . THE QUESTION SUBMITTED BY THE NATIONAL COURT THEREFORE COMES DOWN TO THE QUESTION WHETHER AN ARTICLE COVERED WITH PAPER MAY BE REGARDED AS A BOX ' ' OF PAPER-BOARD ' ' WITHIN THE MEANING OF THAT TARIFF HEADING .
12 THE REPLY MUST BE IN THE AFFIRMATIVE . IN FACT THE WORDING OF THAT TARIFF HEADING AND THE EXPLANATORY NOTE OF THE CUSTOMS COOPERATION COUNCIL THEREON INDICATE THAT THE DECISIVE CRITERIA FOR MAKING A CLASSIFICATION ARE NOT ONLY THE MATERIALS USED , BUT BOTH THE EXTERNAL APPEARANCE OF THE ARTICLES IN QUESTION AND THE USE TO WHICH THEY ARE NORMALLY PUT . CONSEQUENTLY AN ARTICLE MADE OF PLASTIC AND COVERED WITH PAPER IN SUCH A WAY THAT THE COVERING GIVES IT THE APPEARANCE OF A JEWELLERY BOX MUST BE REGARDED AS A JEWELLERY BOX WITHIN THE MEANING OF TARIFF HEADING 42.02 , EVEN IF PAPER IS NOT EXPRESSLY MENTIONED IN THAT HEADING .
13 THAT INTERPRETATION IS SUPPORTED , MOREOVER , BY THE FACT THAT PAPER AND PAPER-BOARD ARE , AS A GENERAL RULE , INCLUDED WITHOUT DISTINCTION IN THE SAME HEADINGS AND SUBHEADINGS OF THE COMMON CUSTOMS TARIFF AND THAT NEITHER THE COMMON CUSTOMS TARIFF NOR THE EXPLANATORY NOTES OF THE CUSTOMS COOPERATION COUNCIL GIVES ANY CRITERION FOR DISTINGUISHING BETWEEN PAPER AND PAPER-BOARD , WHICH ARE MADE OF THE SAME RAW MATERIALS AND WHICH MAY BE DIFFERENTIATED ONLY ON THE BASIS OF THEIR WEIGHT . THAT INDICATES THAT THE TWO PRODUCTS WERE INTENDED TO BE TREATED ALIKE FROM THE POINT OF VIEW OF TARIFF CLASSIFICATION UNLESS OTHERWISE PROVIDED . NO SUCH CONTRARY PROVISION IS TO BE FOUND IN HEADING 42.02 . THAT PAPER-BOARD ALONE , AND NOT PAPER , APPEARS IN THE LIST OF MATERIALS GIVEN IN THE HEADING IS ATTRIBUTABLE TO THE FACT THAT THE VARIOUS ARTICLES LISTED THEREIN CANNOT NORMALLY BE MADE FROM THAT MATERIAL ALONE . HOWEVER , PAPER IS MORE SUITABLE FOR USE AS A COVERING MATERIAL THAN PAPER-BOARD . IN THE CIRCUMSTANCES