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 5B HAS BEEN USED TO IDENTIFY THE TYPE OF PACKAGING.
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