' UNDER SUBHEADING 64.02 B , WHICH ATTRACTED IMPORT DUTY AT THE RATE OF 20% .
4 THE PLAINTIFF THEREUPON OBJECTED ON THE GROUND THAT , AS ' ' SPORTS SHOES WITH OUTER SOLES OF RUBBER AND UPPERS OF LEATHER ' ' , THE GOODS CAME UNDER SUBHEADING 64.02 A , WHICH ATTRACTED DUTY AT THE RATE OF 8% .
5 WHEN THAT OBJECTION WAS DISMISSED SCHICKEDANZ CHALLENGED THE DECISION OF THE OBERFINANZDIREKTION BEFORE THE BUNDESFINANZHOF , WHICH REFERRED THE FOLLOWING QUESTIONS TO THE COURT FOR A PRELIMINARY RULING :
1 . IS COMMISSION REGULATION ( EEC ) NO 1074/80 OF 29 APRIL 1980 TO BE INTERPRETED AS INCLUDING A SPORTS SHOE WITH A RUBBER OUTER SOLE , THE UPPER OF WHICH CONSISTS ENTIRELY OF TEXTILE FABRIC TO WHICH ARE STITCHED IN THE AREAS OF THE FRONT PART OF THE VAMP , HEEL PIECE , EYELETS AND OUTSIDE AND INSIDE LATERAL SECTIONS AND AS DECORATIVE STRIPS PIECES OF LEATHER WHICH COVER ABOUT 70% OF THE TEXTILE FABRIC , ACCOUNT FOR MORE OF THE VALUE OF THE UPPER THAN THE TEXTILE FABRIC AND ALSO , ON ACCOUNT OF THE PROTECTION AND SUPPORT WHICH THEY PROVIDE AND THE SPECIAL WAY IN WHICH THE UPPER IS BONDED TO THE INSOLE , ARE OF ESSENTIAL IMPORTANCE FOR THE USE OF THE PRODUCT AS A SPORTS SHOE?
2.IF THE ANSWER TO QUESTION 1 IS IN THE AFFIRMATIVE : IS REGULATION NO 1074/80 VALID?
3.IF EITHER QUESTION 1 OR QUESTION 2 IS ANSWERED IN THE NEGATIVE : IS SUBHEADING 64.02 OF THE COMMON CUSTOMS TARIFF , READ IN CONJUNCTION WITH GENERAL RULE 3 FOR THE INTERPRETATION OF THE NOMENCLATURE OF THE COMMON CUSTOMS TARIFF , TO BE INTERPRETED AS MEANING THAT SPORTS SHOES OF THE KIND DESCRIBED IN QUESTION 1 ARE TO BE CLASSIFIED UNDER SUBHEADING 64.02 B OF THE COMMON CUSTOMS TARIFF?
6 ACCORDING TO THE INFORMATION BEFORE THE COURT , THE SHOES IN QUESTION HAVE RUBBER SOLES AND UPPERS OF A MATERIAL CONSISTING OF TWO LAYERS OF TEXTILE FABRIC BETWEEN WHICH FOAM RUBBER IS SANDWICHED . THE LEATHER PIECES TO WHICH THE NATIONAL COURT REFERS ARE SEWN ON TO THE UPPER IN THE AREA OF THE TOECAP , HEEL PIECE , EYELETS AND THE OUTSIDE AND INSIDE LATERAL SECTIONS . THEY COVER SOME 70% OF THE TEXTILE FABRIC . ACCORDING TO THE NATIONAL COURT , THE LEATHER PIECES 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 THEY ARE OF VITAL IMPORTANCE IN THE USE OF THE GOODS AS SPORTS SHOES .
7 SUBHEADING 64.02 IS WORDED AS FOLLOWS :
' ' 64.02 FOOTWEAR WITH OUTER SOLES OF LEATHER OR COMPOSITION LEATHER ; FOOTWEAR ( OTHER THAN FOOTWEAR FALLING WITHIN HEADING NO 64.01 ) WITH OUTER SOLES OF RUBBER OR ARTIFICIAL PLASTIC MATERIAL :
A . FOOTWEAR WITH UPPERS OF LEATHER
B . OTHER . ' '
8 THUS THE CLASSIFICATION OF THE