AN ELECTRIC WARM-AIR CLOTHES DRYER. THE DRYER COMPRISES OF A CLOTHING RACK AND HANGER MOUNTED ON A TUBE WITH A WATERPROOF PLATE AT THE BOTTOM, A MOTOR UNIT WITH TIMER DIAL, 3 SUPPORT LEGS AND A NYLON COVER. THE DRYER IS EASY TO ASSEMBLE AND PACK AWAY. IT IS INTENDED FOR DOMESTIC USE AND HAS A MAXIMUM CAPACITY OF 10 KG OF DAMP CLOTHING. IT HAS A 1200W MOTOR. THE DRYER IS PACKAGED IN A BOX FOR RETAIL SALE.

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 8451 - MACHINERY (OTHER THAN MACHINES OF HEADING 8450) FOR WASHING, CLEANING, WRINGING, DRYING, IRONING, PRESSING (INCLUDING FUSING PRESSES), BLEACHING, DYEING, DRESSING, FINISHING, COATING OR IMPREGNATING TEXTILE YARNS, FABRICS OR MADE-UP TEXTILE ARTICLES AND MACHINES FOR APPLYING THE PASTE TO THE BASE FABRIC OR OTHER SUPPORT USED IN THE MANUFACTURE OF FLOOR COVERINGS SUCH AS LINOLEUM; MACHINES FOR REELING, UNREELING, FOLDING, CUTTING OR PINKING TEXTILE FABRICS GIR 5 (B) HAS BEEN USED TO IDENTIFY THE PACKAGING GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 8451 21 - DRYING MACHINES: EACH OF A DRY LINEN CAPACITY NOT EXCEEDING 10 KG ALSO CLASSIFIED IN ACCORDANCE WITH:- HARMONIZED SYSTEM EXPLANATORY NOTE (D) TO HEADING 8451