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 8415
GIR 5B HAS BEEN USED TO IDENTIFY THE TYPE OF PACKAGING.
GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 841869 - OTHER REFRIGERATING OR FREEZING EQUIPMENT; HEAT PUMPS; OTHER THAN HEAT PUMPS OTHER THAN AIR CONDITIONING MACHINES OF HEADING 8415
ALSO CLASSIFIED IN ACCORDANCE WITH:
HSEN TO HEADING 8418 NOTE (I)
EUROPEAN UNION REGULATION No. 455/2014
SCHENKER RULING ECJ C-199/09