A DEVICE FOR DRYING FOOTWEAR (SUCH AS SKI/WALKING BOOTS ETC). ELECTRICALLY OPERATED, WITH A TIMER OPERATION. POWERS AIR THROUGH 4 SEPERATE VENTS. CAN ALSO DRY GLOVES WITH SPECIAL ATTACHMENTS.

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 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 851679 - OTHER ELECTRO-THERMIC APPLIANCES. CN CODE 85167970 - OTHER. TARIC CODE 8516797090 - OTHER. ALSO CLASSIFIED IN ACCORDANCE WITH: THE CNEN'S TO HEADING 8516 AND 85167970 REFERS. NOTE (E) TO THE HSENS OF HEADING 8516 REFERS.