Court of Justice 17 July 1997, C-80/96 (Quelle Schickedanz AG und Co. v Oberfinanzdirektion Frankfurt am Main.)

Opinion of the Advocate-General Opinion of the Advocate-General 1 The principal question raised in these proceedings is whether ladies' underwear, comprising matching brassière and briefs, imported and put up for sale as a set should be classified for the purposes of the application of the Common Customs Tariff as two separate items or as a set.