, PURSES , TOILET-CASES , TOOL-CASES , TOBACCO-POUCHES , SHEATHS , CASES , BOXES ( FOR EXAMPLE , FOR ARMS , MUSICAL INSTRUMENTS , BINOCULARS , JEWELLERY , BOTTLES , COLLARS , FOOTWEAR , BRUSHES ) AND SIMILAR CONTAINERS , OF LEATHER OR OF COMPOSITION LEATHER , OF VULCANIZED FIBRE , OF ARTIFICIAL PLASTIC SHEETING , OF PAPER-BOARD OR OF TEXTILE FABRIC :
A . OF ARTIFICIAL PLASTIC SHEETING . . .
B . OF OTHER MATERIALS . . . ' '
IN MAKING THAT CLASSIFICATION THE HAUPTZOLLAMT APPLIED ONE OF THE EXPLANATORY NOTES OF THE CUSTOMS COOPERATION COUNCIL WHICH STATES THAT ARTICLES OF OTHER MATERIALS STILL FALL WITHIN THAT HEADING IF THEY ARE COVERED ON THE OUTSIDE BY ONE OF THE MATERIALS REFERRED TO IN THAT HEADING .
5 THE IMPORTER BROUGHT AN ACTION AGAINST THAT DECISION BEFORE THE FINANZGERICHT , CLAIMING THAT THE GOODS SHOULD BE CLASSIFIED UNDER SUBHEADING 39.07 B V ( D ).
6 THE FINANZGERICHT STAYED THE PROCEEDINGS AND REFERRED THE FOLLOWING QUESTION TO THE COURT FOR A PRELIMINARY RULING :
' ' ARE JEWELLERY BOXES WITH HINGED LIDS , OF POLYSTYRENE AND WHOLLY COVERED ON THE OUTSIDE WITH VARNISHED PAPER , TO BE CLASSIFIED AS BOXES FOR JEWELLERY AND SIMILAR CONTAINERS UNDER TARIFF HEADING 42.02 B OF THE COMMON CUSTOMS TARIFF , OR AS BOXES OF ARTIFICIAL RESINS OR PLASTIC MATERIALS UNDER TARIFF SUBHEADING 39.07 B V ( D ) OF THE COMMON CUSTOMS TARIFF?
' '
7 ACCORDING TO RULE 3 ( A ) AND ( B ) OF THE GENERAL RULES FOR THE INTERPRETATION OF THE NOMENCLATURE OF THE COMMON CUSTOMS TARIFF , WHEN THE GOODS ARE PRIMA FACIE CLASSIFIABLE UNDER TWO OR MORE HEADINGS , THE HEADING PROVIDING THE MOST SPECIFIC DESCRIPTION MUST TAKE PRECEDENCE AND GOODS CONSISTING OF DIFFERENT MATERIALS MUST BE CLASSIFIED BY REFERENCE TO THE MATERIAL WHICH GIVES THEM THEIR ESSENTIAL CHARACTER .
8 THE IMPORTER EMPHASIZED THAT THE BOXES CONSISTED OF TWO PIECES OF POLYSTYRENE AND WERE COVERED WITH PAPER , WHICH WAS A LIGHT AND SIMPLE MATERIAL INCAPABLE OF DEPRIVING THE BOXES OF THEIR CHARACTER OF OBJECTS OF ARTIFICIAL PLASTIC .
9 IN THE OBSERVATIONS IT SUBMITTED TO THE COURT THE COMMISSION STATED , ON THE CONTRARY , THAT IT AGREED WITH THE HAUPTZOLLAMT THAT IT WAS THE VARNISHED PAPER COVERING THE BOXES WHICH DETERMINED THEIR ESSENTIAL CHARACTER . HOWEVER , IT DREW ATTENTION TO THE FACT THAT ONLY PAPER-BOARD , AND NOT PAPER , APPEARS IN THE LIST OF MATERIALS IN HEADING 42.02 B . SINCE THE COMMON CUSTOMS TARIFF CONTAINS NO CRITERION FOR DISTINGUISHING BETWEEN THOSE TWO MATERIALS , THE COMMISSION REFERRED TO A STATISTICAL NOTE TO CHAPTER 48 OF THE NOMENCLATURE OF GOODS FOR EXTERNAL TRADE STATISTICS OF THE COMMUNITY AND STATISTICS OF TRADE BETWEEN MEMBER STATES , WHICH FIXES THE BORDERLINE BETWEEN PAPER AND PAPER-BOARD AT A WEIGHT OF 225 GRAMS PER SQUARE METRE . ACCORDING TO THE INFORMATION PROVIDED BY THE MANUFACTURER THE WEIGHT OF THE COVERING MATERIAL OF THE BOXES