A STORAGE WATER HEATER USED FOR FITMENT TO CARAVANS AND MOTOR HOMES. IT IS GAS (BUTANE OR PROPANE AT 29 MBAR) OR ELECTRIC 12 VOLTS DC. WATER TANK CAPACITY IS 8L. THE HEATER IS MOUNTED UNDER THE FLOOR OF THE VEHICLE.

CLASSIFICATION HAS BEEN DETERMINED IN ACCORDANCE WITH THE FOLLOWING:- GENERAL INTERPRETATIVE RULES (GIR)S GIR 1 HAS BEEN USED TO CLASSIFY THE PRODUCT BY THE TERMS OF HEADING 8516 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 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 851610 ELECTRIC INSTANTANEOUS OR STORAGE WATER HEATERS AND IMMERSION HEATERS CN CODE 85161080 OTHER THAN INSTANTANEOUS WATER HEATERS ALSO CLASSIFIED IN ACCORDANCE WITH: HSEN NOTE (A) (2) TO HEADING 8516