The tariff classification of goods shall be the determination, according to the rules in force, of: (a) the subheading of the combined nomenclature or the subheading of any other nomenclature referred to in paragraph 3 (b); or (b) the subheading of any other nomenclature which is wholly or partly based on the combined nomenclature or which adds any subdivisions to it, and which is established by Community provisions governing specific fields with a view to the application of measures other than tariff measures relating to trade in goods, under which the aforesaid goods are to be classified.
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