FLOATATION TANK MADE FROM GLASS REINFORCED PLASTIC WITH 2KW TITANIUM FLOW THROUGH WATER HEATER, 1 MICRON FILTRATION, 3/4 HP MAGNETIC DRIVE PUMP, IMPELLER AND FULLY PROGRAMMABLE REMOTE CONTROL.

CLASSIFICATION HAS BEEN DETERMINED IN ACCORDANCE WITH THE FOLLOWING:- GENERAL INTERPRETATIVE RULES (GIR)S GIR 1 HAS BEEN USED TO CLASSIFY THIS PRODUCT BY THE TERMS OF HEADING 8516 FOR ELECTRIC INSTANTANEOUS OR STORAGE WATER HEATERS AND IMMERSION HEATERS; ELECTRIC SPACE-HEATING APPARATUS AND SOIL-HEATING APPARATUS; ELECTROTHERMIC HAIRDRESSING APPARATUS (FOR EXAMPLE, HAIRDRYERS, HAIR CURLERS, CURLING TONG HEATERS) AND HAND DRYERS; ELECTRIC SMOOTHING IRONS; OTHER ELECTROTHERMIC APPLIANCES OF A KIND USED FOR DOMESTIC PURPOSES; ELECTRIC HEATING RESISTORS, OTHER THAN THOSE OF HEADING 8545 GIR 3C HAS BEEN USED AS IT IS CONSIDERED THERE IS NO ESSENTIAL CHARACTER AND THEREFORE HAS BEEN CLASSIFIED TO LAST IN NUMERICAL ORDER WITHIN THE TARIFF GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 851610 FOR ELECTRIC INSTANTANEOUS OR STORAGE WATER HEATERS AND IMMERSION HEATERS CN CODE 851610 80 FOR OTHER THAN INSTATANEOUS WATER HEATERS ALSO CLASSIFIED IN ACCORDANCE WITH HARMONISED SYSTEM EXPLANATORY NOTES (HSEN) (A) TO HEADING 85.16