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 FOR 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 851650 FOR MICROWAVE OVENS
ALSO CLASSIFIED IN ACCORDANCE WITH
NOTE 3 TO SECTION XVI
HARMONISED SYSTEM EXPLANATORY NOTES (HSEN) TO 8516 NOTE E (1)
COMBINED NOMENCLATURE EXPLANATORY NOTES ( CNEN) TO SUBHEADING 85142080
EC REGULATION 776/11