ARE NOT RECOVERABLE ; AS THESE PROCEEDINGS ARE , IN SO FAR AS THE PARTIES TO THE MAIN PROCEEDINGS ARE CONCERNED , IN THE NATURE OF A STEP IN THE ACTION BEFORE THE NATIONAL COURT , COSTS ARE A MATTER FOR THAT COURT .
Operative part
ON THOSE GROUNDS ,
THE COURT ( FIRST CHAMBER )
IN ANSWER TO THE QUESTIONS SUBMITTED TO IT BY THE BUNDESFINANZHOF BY AN ORDER DATED 19 OCTOBER 1982 , HEREBY RULES :
SPORTS SHOES WITH OUTER SOLES OF RUBBER AND UPPERS ENTIRELY OF TEXTILE FABRIC TO WHICH ARE SEWN ON , AT THE TOECAP , HEEL PIECE , EYELETS AND OUTSIDE AND INSIDE LATERAL SECTIONS , PIECES OF LEATHER WHICH COVER APPROXIMATELY 70% OF THE TEXTILE FABRIC , ARE OF GREATER VALUE THAN THE TEXTILE FABRIC AND , BECAUSE OF THEIR FUNCTION AS PROTECTION AND SUPPORT AND THE SPECIAL WAY IN WHICH THEY ARE ATTACHED TO THE INNER SOLE , ARE OF VITAL IMPORTANCE IN THE USE OF THE GOODS AS SPORTS SHOES , MUST BE CLASSIFIED UNDER SUBHEADING 64.02 B OF THE COMMON CUSTOMS TARIFF .