CLASSIFICATION HAS BEEN DETERMINED IN ACCORDANCE WITH THE FOLLOWING:-
GENERAL INTERPRETATIVE RULES (GIRS):
GIR 1 HAS BEEN USED TO CLASSIFY THIS PRODUCT BY THE TERMS OF HEADING 8516 ELECTRIC INSTANTANEOUS OR STORAGE WATER HEATERS AND IMMERSION HEATERS; ELECTRIC SPACE HEATING APPARATUS AND SOIL HEATING APPARATUS; ELECTRO-THERMIC HAIRDRESSING APPARATUS (FOR EXAMPLE, HAIR DRYERS , HAIR CURLERS, CURLING TONGHEATERS) HAND DRYERS ; ELECTRIC SMOOTHING IRONS ; OTHER ELECTRO-THERMIC APPLIANCES OF A KIND USED FOR DOMESTIC PURPOSES; ELECTRIC HEATING RESISTORS, OTHER THAN THOSE OF HEADING NO. 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 851660 OTHER OVENS; COOKERS, COOKING PLATES, BOILING RINGS; GRILLERS AND ROASTERS;
TARIC CODE 8516609000 OTHER THAN ELSEWHERE SPECIFIED WITHIN THIS HEADING.
ALSO CLASSIFIED IN ACCORDANCE WITH:-
HSEN NOTE (E) TO CHAPTER 8516
CNEN TO 8516