This Article will demonstrate that these classification conflicts seldom have definitive solutions by examining European Community (EC or Community) classification rules in light of the international framework. This approach is justified because the EC's customs classification system, centered on the Combined Nomenclature (CN), is based on the most commonly used international system of classification, the Harmonized System (HS).
Edwin A. Vermulst,
EC Customs Classification Rules: Should Ice Cream Melt?,
Mich. J. Int'l L.
Available at: https://repository.law.umich.edu/mjil/vol15/iss4/4