REGULATION NO 950/68 OF THE COUNCIL OF 28 JUNE 1968 , JO L 172 , 1968 , AS AMENDED BY SUBSEQUENT REGULATIONS ).
2 THE QUESTIONS PUT IN THE TWO CASES SHOULD BE JOINED FOR THE PURPOSES OF THE JUDGMENT SINCE THEIR ESSENTIAL SUBJECT-MATTER IS THE SAME .
3 IT IS CLEAR FROM THE ORDERS FOR REFERENCE THAT THE QUESTIONS WERE PUT IN THE COURSE OF DISPUTES RELATING TO OFFICIAL TARIFF CLASSIFICATION OPINIONS , BINDING UPON THE ADMINISTRATION ( ' VERBINDLICHE ZOLLTARIFAUSKUNFT ' ) ISSUED BY A GERMAN CUSTOMS AUTHORITY IN 1972 AND 1973 WITH REGARD TO THE CLASSIFICATION OF CERTAIN CERAMIC PRODUCTS . IN THE FIRST OFFICIAL OPINION CERTAIN CERAMIC PRODUCTS WERE CLASSIFIED UNDER HEADING 69.13 C OF THE COMMON CUSTOMS TARIFF ( HEREINAFTER REFERRED TO AS ' THE CCT ' ) AS ' ARTICLES OF FURNITURE OR ORNAMENTS OF FINE POTTERY ( VASES ) ' . IN THE SECOND OFFICIAL OPINION OTHER PRODUCTS WERE CLASSIFIED UNDER HEADING 69.12 C II AS ' TABLEWARE OF FINE POTTERY ' . THE IMPORTERS OF THOSE PRODUCTS CLAIMED THAT THEY SHOULD BE CLASSIFIED RESPECTIVELY UNDER HEADING 69.13 A AND HEADING 69.12 A AS PRODUCTS ' OF COMMON POTTERY ' .
4 IN ITS QUESTION IN CASE 98/75 THE BUNDESFINANZHOF ASKS HOW THE EXPRESSIONS ' . . . OTHER ORNAMENTS AND . . . ARTICLES OF FURNITURE : . . . COMMON POTTERY ' AND ' . . . OTHER ORNAMENTS . . . ARTICLES OF FURNITURE : . . . OTHER ' IN TARIFF HEADINGS 69.13 A AND 69.13 C OF THE CCT ARE TO BE INTERPRETED AND DISTINGUISHED FROM ONE ANOTHER . IN ITS QUESTION IN CASE 99/75 IT ASKS HOW THE EXPRESSIONS ' TABLEWARE . . . OF . . . COMMON POTTERY ' AND ' TABLEWARE . . . OF . . . FINE POTTERY ' EMPLOYED IN TARIFF HEADINGS 69.12 A AND 69.12 C ARE TO BE INTERPRETED AND DISTINGUISHED FROM ONE ANOTHER . THE ESSENTIAL PROBLEM POSED BY THESE QUESTIONS IS THUS THE INTERPRETATION OF THE EXPRESSION ' COMMON POTTERY ' AS A CRITERION FOR TARIFF CLASSIFICATION .
5 THE RELEVANT TARIFF HEADINGS ARE SUBDIVIDED AS FOLLOWS :
69.12 TABLEWARE AND OTHER ARTICLES OF A KIND COMMONLY USED FOR DOMESTIC OR TOILET PURPOSES , OF OTHER KINDS OF POTTERY :
A . COMMON POTTERY
B . STONEWARE
C . EARTHENWARE OR FINE POTTERY :
I . WHITE OR SINGLE-COLOURED
II . OTHER
D . OTHER
69.13 STATUETTES AND OTHER ORNAMENTS , ARTICLES OF PERSONAL ADORNMENT ; ARTICLES OF FURNITURE :
A . COMMON POTTERY
B . PORCELAIN OR CHINA
C . OTHER
6 IT MUST BE CONSIDERED IN THE FIRST PLACE WHETHER THE EXPRESSION ' COMMON POTTERY ' MUST BE INTERPRETED EXCLUSIVELY IN TERMS OF THE NATURE OF THE RAW MATERIAL AND PERHAPS OF ITS PREPARATION IN THE COURSE OF MANUFACTURE OR WHETHER ACCOUNT SHOULD ALSO BE TAKEN OF THE OBJECTIVE CHARACTERISTICS OF THE PRODUCT . IT IS CLEAR FROM THE ORDERS FOR REFERENCE THAT THE GERMAN