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 7321 FOR STOVES, RANGES, GRATES, COOKERS (INCLUDING THOSE WITH SUBSIDIARY BOILERS FOR CENTRAL HEATING), BARBECUES, BRAZIERS, GAS RINGS, PLATE WARMERS AND SIMILAR NON-ELECTRIC DOMESTIC APPLIANCES, AND PARTS THEREOF, OF IRON OR STEEL
GIR 2A HAS BEEN USED AS THE GOODS ARE UNASSEMBLED
GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 732119 FOR COOKING APPLIANCES AND PLATE WARMERS; OTHER, INCLUDING APPLIANCES FOR SOLID FUEL
ALSO CLASSIFIED IN ACCORDANCE WITH:
NOTE 3 TO SECTION XV
HSEN TO HEADING 7321