CAN ONLY BE FIXED IF THE POWERS VESTED IN THE COMMUNITY ARE RESPECTED . FOR IT FOLLOWS FROM THE VERY NATURE OF THE COMMON CUSTOMS TARIFF THAT THE INDIVIDUAL TARIFF HEADINGS MUST HAVE THE SAME SCOPE IN ALL THE MEMBER STATES . THIS REQUIREMENT WOULD BE JEOPARDIZED IF, WHERE THERE ARE DIFFICULTIES IN CLASSIFYING A PRODUCT FOR TARIFF PURPOSES, EACH MEMBER STATE WERE ITSELF ABLE TO FIX THIS SCOPE BY WAY OF INTERPRETATION .
4 ALTHOUGH, WHERE THERE ARE DIFFICULTIES IN CLASSIFYING A PRODUCT, THE NATIONAL ADMINISTRATION MAY FIND IT ADVISABLE TO TAKE IMPLEMENTING MEASURES AND TO ELUCIDATE THEREBY THE DOUBTS RAISED BY THE DESCRIPTION OF A PRODUCT, IT MAY ONLY DO SO BY OBSERVING COMMUNITY LAW, WITHOUT THE NATIONAL AUTHORITIES' BEING ABLE TO ISSUE RULES OF INTERPRETATION HAVING BINDING EFFECT .
5 ACCORDINGLY, THE FIRST QUESTION PUT BY THE BUNDESFINANZHOF MUST BE ANSWERED TO THE EFFECT THAT EVEN IN THE ABSENCE OF AN EXPRESS COMMUNITY INTERPRETATION, THE EFFECT OF A BINDING INTERPRETATION CANNOT BE ATTRIBUTED TO THE EXPLANATORY NOTES OF THE NATIONAL AUTHORITIES RELATING TO THE HEADINGS OF THE COMMON CUSTOMS TARIFF .
THE SECOND QUESTION
6 IN THE EVENT OF A NEGATIVE ANSWER TO THE FIRST QUESTION, THE BUNDESFINANZHOF ASKS THE COURT TO RULE WHETHER, WHERE EXPLANATORY NOTES HAVE NOT YET BEEN ISSUED BY THE COMMUNITY FOR HEADINGS TO THE COMMON CUSTOMS TARIFF, THE EXPLANATORY NOTES TO THE BRUSSELS NOMENCLATURE OF 1955 ON THESE HEADINGS ARE AUTHORITATIVE .
7 IT IS ACCEPTED THAT THE COMMON CUSTOMS TARIFF ANNEXED TO REGULATION ( EEC ) NO 950/68 IS BASED ON THE BRUSSELS NOMENCLATURE, WHICH WAS ESTABLISHED BY THE CONVENTION ON NOMENCLATURE FOR THE CLASSIFICATION OF GOODS IN CUSTOMS TARIFFS OF 15 DECEMBER 1950 TO WHICH THE MEMBER STATES WERE PARTIES .
8 IN ORDER TO ENSURE THE UNIFORM INTERPRETATION AND APPLICATION OF THE NOMENCLATURE, ARTICLES III AND IV OF THE CONVENTION PROVIDE THAT A NOMENCLATURE COMMITTEE UNDER THE AUTHORITY OF THE CUSTOMS COOPERATION COUNCIL IS TO ISSUE EXPLANATORY NOTES AND CLASSIFICATION OPINIONS .
9 THESE EXPLANATORY NOTES AND OPINIONS ARE A MEANS OF INTERPRETATION FOR THE ORIGINAL AND PRESENT MEANING AND SCOPE OF THE INDIVIDUAL TARIFF HEADINGS . IN THE ABSENCE OF RELEVANT PROVISIONS ISSUED BY THE COMMUNITY, THEREFORE, THEIR AUTHORITY AS REGARDS THE INTERPRETATION OF THE NOMENCLATURE CANNOT BE IGNORED BY THE INSTITUTIONS CALLED UPON TO APPLY THE COMMUNITY PROVISIONS INCORPORATING THE BRUSSELS NOMENCLATURE .
10 IN PARTICULAR WHERE NO COMMUNITY EXPLANATORY NOTES HAVE YET BEEN ISSUED IN RESPECT OF THE TARIFF HEADINGS TO THE COMMON CUSTOMS TARIFF, THE OBSERVANCE OF THESE EXPLANATORY NOTES AND OPINIONS IS A USEFUL MEANS OF ENSURING THAT THE COMMON EXTERNAL TARIFF IS UNIFORMLY INTERPRETED AND APPLIED AT ALL THE FRONTIERS OF THE COMMON MARKET . THEREFORE, THE CONSULTATION AND OBSERVANCE OF THE EXPLANATORY NOTES AND CLASSIFICATION OPINIONS PROMOTE AN APPROXIMATION OF THE PRACTICES OF THE AUTHORITIES ENTRUSTED WITH THE EXECUTION OF THE COMMON CUSTOMS TARIFF .
11 ACCORDINGLY THE AIMS AND THE STRUCTURE OF THE COMMON CUSTOMS TARIFF IMPLY THAT IN THE ABSENCE