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- ELETRIC INSTANTANEOUS OR STORAGE WATER HEATERS AND IMMERSION HEATERS; ELECTRIC SPACE HEATING APPARATUS AND SOIL HEATING APPARATUS; ELECTRO-THERMIC HAIR-DRESSING APPARATUS(FOR EXAMPLE HAIRDRYERS, HAIR CURLERS AND CURLING TONG HEATERS) AND HAND DRYERS; ELECTRIC SMOOTHING IRONS; OTHER ELECTRO-THERMIC APPLIANCES OF A KIND USED FOR DOMESTIC PURPOSES; ELECTRIC HEATING RESISTORS, OTHER THAN THOSE OF HEADING 8545.
GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 851680 - ELECTRIC HEATING RESISTORS.
CN CODE 85168080- OTHER THAN ASSEMBLED WITH AN INSULATED FORMER.
ALSO CLASSIFIED IN ACCORDANCE WITH
GENERAL SECTION OR CHAPTER NOTES
SECTION NOTE 2 (A)
HSEN'S
NOTE (B) 6 TO HEADING 8516