SPECIFIC PARTS FOR A VEHICLE SPACE HEATER . 230 V ELECTRIC HEATING ELEMENTS WITH A MAXIMUM POWER OF 3.0kW. THEPART CONSISTS OF TWO HEATING ELEMENTS THAT ARE CAST INTO AN ALUMINIUM HEAT EXCHANGER. THE HEAT EXCHANGER IS FITTED WITH A MECHNAICAL OVERHEAT PROTECTION DEVICE.

CLASSIFICATION HAS BEEN DETERMINED IN ACCORDANCE WITH THE FOLLOWING:- GENERAL INTERPRETATIVE RULES (GIRS): 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; ELECTRO THERMIC HAIR DRESSING APPARATUS(FOR EXAMPLE HAIR DRYERS, HAIR CURLERS, CURLING TONGHEATERS) AND HAND DRYERS; ELECTRIC SMOOTHING IRONS; OTHER ELECTRO-THERMIC APPLIANCESOF A KIND USED FOR DOMESTIC PURPOSES; ELECTRIC HEATING RESISTORS, OTHER THAN THOSE OF HEADING NO 85.45 GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 851690 - PARTS TARIC CODE 8516900099 OTHER THAN ELSE WHERE SPECIFIED ALSO CLASSIFIED IN ACCORDANCE WITH:- NOTE 2 TO SECTION XVI HARMONISED SYSTEM EXPLANATORY NOTE 8516 PARTS