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 8418
REFRIGERATORS, FREEZERS AND OTHER REFRIGERATING OR FREEZING EQUIPMENT, ELECTRIC OR OTHER; HEAT PUMPS OTHER THAN AIR-CONDITIONING MACHINES OF HEADING 8415
GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 841599 , OTHER PARTS, EVAPORATORS AND CONDENSERS EXCLUDING THOSE FOR REFRIGERATION OF THE HOUSEHOLD TYPE.
ALSO CLASSIFIED IN ACCORDANCE WITH:
THE TEXT OF THE HS EXPLANATORY NOTE TO HEADING 8418, PART (I).
NOTES 2 (b) TO SECTION XV1