Opinion of Mr Advocate General Mischo delivered on 11 January 1990. # Erich Wittmann GmbH & Co. KG v Hauptzollamt Nürnberg-Fürth. # Reference for a preliminary ruling: Finanzgericht München - Germany. # Common Customs Tariff - Ear-piercing instruments and stud earrings. # Case C-344/88.

Opinion of the Advocate-General

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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 Muenchen :

( 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 ear-lobe and insert the object referred to in the answer to the first question .

(*) Original language : French .