Judgment of the Court (Ninth Chamber) of 28 October 2021.#KAHL G.m.b.H. & Co. K.G. v Hauptzollamt Hannover and C.E. Roeper GmbH v Hauptzollamt Hamburg.#Requests for a preliminary ruling from the Finanzgericht Hamburg.#Reference for a preliminary ruling – Customs union – Common Customs Tariff – Tariff classification – Combined Nomenclature – Tariff subheadings 1521 90 91 and 1521 90 99 – Interpretation of the Explanatory Notes to subheading 1521 90 99 – Beeswax melted down and solidified prior to import.#Joined Cases C-197/20 and C-216/20.