A THREE BURNER GAS BARBECUE WITH BURNERS, CONTROL PANEL AND HOOD MADE OF STAINLESS STEEL AND PUSH AND TURN PILOT IGNITION CONTROL KNOBS AND BEZELS OF BLACK BAKELITE. THE BARBECUE INCLUDES PORCELAIN ENAMELLED COOKING GRILLS, STAINLESS STEEL WARMING RACK AND POWDER COATED FIREBOX AND DRIP TRAY. IT IS BUILT INTO A TIMBER TABLE HAVING METAL TIE BARS FITTED WITH RUBBER WHEELS AND FINISHED WITH COMPOSITE WORK SURFACES. IT IS PRESENTED WITH REGULATOR AND HOSE, ROTISSERIE AND COVER.

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 7321 FOR STOVES, RANGES, GRATES, COOKERS (INCLUDING THOSE WITH SUBSIDIARY BOILERS FOR CENTRAL HEATING), BARBECUES, BRAZIERS, GAS RINGS, PLATE WARMERS AND SIMILAR NON-ELECTRIC DOMESTIC APPLIANCES, AND PARTS THEREOF, OF IRON OR STEEL GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 732111 FOR COOKING APPLIANCES AND PLATE WARMERS: FOR GAS FUEL OR FOR BOTH GAS AND OTHER FUELS CN CODE 73211190 FOR OTHER THAN WITH OVEN, INCLUDING SEPARATE OVENS ALSO CLASSIFIED IN ACCORDANCE WITH: NOTE 3 TO SECTION XV NOTE 1 (E) TO CHAPTER 72 HARMONISED SYSTEM EXPLANATORY NOTES (HSEN) TO HEADING 73.21