Although the Explanatory Notes do not have legally binding force as such (see related article by Erik Zietse in this issue), the Explanatory Notes do provide an important aid to the interpretation of the scope of the various headings in the Combined Nomenclature. The Commission recently published the new consolidated version of the Explanatory Notes to the Combined Nomenclature.

http://eur-lex.europa.eu/JOHtml.do?uri=OJ:C:2011:137:SOM:EN:HTML