A SHOWER MIXING VALVE WITH SHOWER FITTINGS. THE SHOWER FITTINGS INCLUDED WITH THE MIXING VALVE ARE SHOWER HEAD, SLIDE BAR & HOSE. THE THERMOSTATIC VALVE HAS A SINGLE OUTLET WITH SEPARATE HOT AND COLD INLETS, AND INCLUDES SEPARATE FLOW & TEMPERATURE CONTROLS. PACKAGED COMPLETE WITH THE SHOWER FITTINGS, AS A SET FOR RETAIL SALE.

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 8481 TAPS, COCKS, VALVES AND SIMILAR APPLIANCES FOR PIPES, BOILER SHELLS, TANKS, VATS OR THE LIKE, INCLUDING PRESSURE REDUCING VALVES AND TERMOSTATICALLY CONTROLLED VALVES GIR 3B HAS BEEN USED AS THE VALVE IS THE ESSENTIAL CHARACTER GIR 5B HAS BEEN USED AS THE COMPONENTS ARE PACKAGED IN A BRANDED CARDBOARD BOX AS A SET GIR 6 HAS BEEN USED TO CLASSIFY THE PRODUCT TO SUBHEADING LEVEL 848180 OTHER APPLIANCES CN CODE 84818011 MIXING VALVES, TAPS, COCKS AND VALVES FOR SINKS, WASHBASINS, BIDETS, WATER CISTERNS, BATHS AND SIMILAR FIXTURES TARIC CODE 8481801190 OTHER THAN FOR USE IN CIVIL AIRCRAFT. ALSO CLASSIFIED IN ACCORDANCE WITH:- THE HSENS TO HEADING 8481