Opinion of the Advocate General

Mr Advocate General Mischo delivered his Opinion on 11 January 1990. He proposed that the Court should give the following two answers to the questions referred by the Finanzgericht München:

1) Heading 71.16 of the Common Customs Tariff must be interpreted as having included, even before the adoption of Commission Regulation No 3558/81 of 8 December 1981, shanks for earrings of the kind designated in that regulation.

2) Subheading 84.59 E II must be interpreted as including the guns designed to pierce the earlobe and insert the object referred to in the answer to the first question.

1 Original language: French.