Extract to table

The following provisions are directly applicable: (a) Article 33 — establishing the procedure for the issuance of Binding Tariff Information decisions by customs authorities of the Member States, and providing that such decisions are binding on the customs authorities of all Member States in respect of the goods described therein; (b) Article 34 — governing the temporal validity and uniform application of BTI decisions, including the consultation procedure with the European Commission's Directorate-General for Taxation and Customs Union ("DG TAXUD") where divergent BTI rulings have been issued by different Member States (Article 34(10)); (c) Article 57 — providing that customs duty shall be determined on the basis of the customs tariff of the European Union, and that the classification of goods in the customs nomenclature shall follow the General Interpretive Rules set out in Part One, Section I of the Combined Nomenclature

It establishes that classification must begin — and where possible end — with the terms of the headings themselves, read in conjunction with the relevant Section and Chapter Notes

General Interpretive Rule 3(a) provides: "The heading which provides the most specific description shall be preferred to headings providing a more general description

" Under GIR 3(a), the more specific heading must prevail over the more general heading