PLASTIC SHEETING, OF PAPERBOARD OR OF TEXTILE FABRIC" ( HEADING 42.02 ). WITHIN CHAPTER 39, LEAVING ASIDE THE GOODS LISTED UNDER SUBHEADINGS E I TO E III, SUBHEADING 39.07 E IV COVERS ARTICLES OF MATERIALS OF THE KINDS DESCRIBED IN HEADINGS 39.01 TO 39.06 WHICH ARE NOT INCLUDED IN THE PREVIOUS HEADINGS OF THE CHAPTER OR IN OTHER MORE SPECIFIC CHAPTERS OF THE COMMON CUSTOMS TARIFF .
7 REFERENCE IS MADE TO THE REPORT FOR THE HEARING FOR A FULLER DESCRIPTION OF THE FACTS, THE PROCEDURE AND THE SUBMISSIONS AND ARGUMENTS OF THE PARTIES, WHICH ARE MENTIONED OR DISCUSSED HEREINAFTER ONLY IN SO FAR AS IS NECESSARY FOR THE REASONING OF THE COURT .
THE FIRST QUESTION
8 AS A PRELIMINARY MATTER IT SHOULD BE POINTED OUT THAT THE REGULATION APPLICABLE AT THE MATERIAL TIME WAS NOT THE REGULATION REFERRED TO BY THE COUR DE CASSATION IN ITS QUESTION BUT COUNCIL REGULATION NO 2800/78 OF 27 NOVEMBER 1978 ( OFFICIAL JOURNAL 1978, L 335, P . 1 ), WHICH CONTAINS THE COMMON CUSTOMS TARIFF IN FORCE AT THAT TIME .
9 THE COMMISSION AND THE KINGDOM OF SPAIN OBSERVE THAT GOODS SUCH AS THOSE REFERRED TO IN THE QUESTION WERE THE SUBJECT OF A CLASSIFICATION OPINION OF THE NOMENCLATURE COMMITTEE OF THE CUSTOMS COOPERATION COUNCIL OF 29 APRIL 1967 . THAT OPINION, TO THE EFFECT THAT SUCH GOODS COME UNDER SUBHEADING 39.07, IS BASED ON THE FACT THAT AS REGARDS PLASTIC MATERIALS HEADING 42.02 MENTIONS ONLY SHEETING AND CANNOT THEREFORE COVER ARTICLES MANUFACTURED BY MOULDING OR VACUUM SHAPING . THAT CLASSIFICATION IS CONFIRMED BY AN OPINION OF THE COMMITTEE ON COMMON CUSTOMS TARIFF NOMENCLATURE WHICH ALSO HELD THAT ARTICLES SUCH AS THOSE IN QUESTION SHOULD BE CLASSIFIED UNDER HEADING 39.07 .
10 AS THE COURT HAS REPEATEDLY HELD, OPINIONS OF THE NOMENCLATURE COMMITTEE ARE AN IMPORTANT MEANS OF ENSURING UNIFORM APPLICATION OF THE COMMON CUSTOMS TARIFF BY THE CUSTOMS AUTHORITIES OF THE MEMBER STATES AND AS SUCH MAY BE REGARDED AS VALID AIDS IN THE INTERPRETATION OF THE COMMON CUSTOMS TARIFF . HOWEVER, SUCH OPINIONS ARE NOT BINDING IN LAW, AND IT MAY BE NECESSARY TO CONSIDER WHETHER THEY CORRESPOND TO THE ACTUAL PROVISIONS OF THE COMMON CUSTOMS TARIFF AND DO NOT ALTER THEIR SCOPE . FOR THE PURPOSE OF INTERPRETING THE TARIFF HEADINGS REFERRED TO IN THE PRESENT CASE IT IS ALSO NECESSARY TO HAVE REGARD TO THE RELEVANT EXPLANATORY NOTES .
11 IT IS APPARENT FROM THE ACTUAL WORDING OF HEADING 42.02 THAT IT COVERS ONLY THE ARTICLES LISTED IN IT AND SIMILAR CONTAINERS . THE NOTES OF THE CUSTOMS COOPERATION COUNCIL ON HEADING 42.02 (( IN THEIR FRENCH VERSION )) STATE THAT IT COVERS ARTICLES WHICH "MAY BE SOFT, LACKING ANY RIGID FOUNDATION, ... OR MADE RIGID BY MEANS OF A FOUNDATION ON WHICH THE MATERIAL FORMING THE OUTER COVERING IS APPLIED ". HEADING 42.02 MENTIONS ONLY "TRAVEL GOODS ... OF ARTIFICIAL PLASTIC SHEETING ".
12 SUITCASES AND ATTACHE CASES SUCH AS THOSE AT ISSUE ARE MANUFACTURED