IN THAT REGARD , THE CONTESTED PRODUCT IS CLEARLY DISTINGUISHABLE FROM THE ADHESIVE STRIPS WHICH ARE EXPRESSLY REFERRED TO IN VARIOUS HEADINGS AND SUBHEADINGS OF THE COMMON CUSTOMS TARIFF AND CLASSIFIED BY REFERENCE TO THE MATERIAL QUALITY OF THE STRIP IN QUESTION . THOSE STRIPS ARE COATED ON EITHER OR BOTH SURFACES WITH AN ADHESIVE LAYER . THE STRIP ITSELF IS USED IN THE JOINING PROCESS AND ENSURES FIRM ADHESION . HOWEVER , IN THE CASE OF A PRODUCT SUCH AS THE ONE AT ISSUE IN THIS CASE , WHERE THE PAPER STRIP IS PEELED OFF BEFORE ADHESION , IT IS EXCLUSIVELY THE ADHESIVE LAYER WHICH GIVES THE PRODUCT ITS ESSENTIAL CHARACTER . THAT CHARACTER CONSISTS PRECISELY IN THE FACT THAT IT IS CAPABLE OF BEING USED AS A GLUE . FOR SUCH A PRODUCT , WHICH IS NOT REFERRED TO OR INCLUDED AS A PREPARED GLUE IN ANOTHER HEADING , HEADING 35.06 IS THE ONE WHICH PROVIDES THE MOST SPECIFIC DESCRIPTION . THE FACT THAT THE ADHESIVE LAYER IS ALSO IN THE FORM OF A STRIP , AS A RESULT OF THE MANNER IN WHICH IT IS MANUFACTURED AND IN ORDER TO FACILITATE ITS USE , IN NO WAY AFFECTS THAT CONCLUSION .
10 ACCORDINGLY , THE ANSWER TO BE GIVEN TO THE FIRST QUESTION OF THE BUNDESFINANZHOF IS THAT TARIFF HEADING 35.06 OF THE COMMON CUSTOMS TARIFF MUST BE INTERPRETED AS ALSO INCLUDING A PRODUCT DESCRIBED AS ' ' ADHESIVE PAPER STRIP ' ' OR AS ' ' STRIP , OF UNVULCANIZED SYNTHETIC RUBBER ' ' WOUND ON TO A SPOOL AND CONSISTING OF A DOUBLE-SIDED ADHESIVE STRIP AND A STRIP OF PAPER ( TREATED WITH SILICONE ) SEPARATING THE ADHESIVE STRIPS WHICH HAVE BEEN ROLLED UP AND WHICH IS USED IN SUCH A WAY THAT THE PAPER STRIP IS PEELED OFF AND THEREFORE DOES NOT ADHERE WHEN THE DOUBLE-SIDED ADHESIVE STRIP IS APPLIED .
SECOND QUESTION
11 IN ITS SECOND QUESTION , THE BUNDESFINANZHOF ASKS , IN THE FIRST PLACE , WHETHER THE STRIP OF PAPER WOUND , TOGETHER WITH THE ADHESIVE LAYER , ON TO A CARDBOARD SPOOL MAY BE CONSIDERED AS A PRODUCT PUT UP IN A PACKAGE WITHIN THE MEANING OF SUBHEADING 35.06 B OF THE COMMON CUSTOMS TARIFF OR WHETHER THE APPLICATION OF THAT SUBHEADING PRESUPPOSES THAT THE ROLLS ARE PLACED IN SPECIAL PACKAGES .
12 FOR THE PURPOSE OF THE REPLY TO THE FIRST PART OF THE SECOND QUESTION , IT IS NECESSARY TO BEGIN BY CONSIDERING THE SCHEME OF HEADING 35.06 . AS IN THE CASE OF OTHER TARIFF HEADINGS , HEADING 35.06 IS SUBDIVIDED INTO A GENERAL SUBHEADING ( 35.06 A ) AND A SPECIFIC SUBHEADING ( 35.06 B ) WHICH RELATES TO PRODUCTS PUT UP FOR SALE BY RETAIL AND MAKES THEM SUBJECT TO A HIGHER RATE OF DUTY THAN THAT LEVIED ON IMPORTED PRODUCTS WHICH ARE TO BE SOLD DIRECTLY TO CONSUMERS AND THEREFORE REQUIRE FURTHER PACKAGING AFTER THEY HAVE BEEN PUT INTO FREE CIRCULATION . IN THAT