THE PRODUCT IS A SPARE PART FOR A WATER HEATER DESIGNED TO BE MOUNTED UNDER THE FLOOR OF A CARAVAN AND HEAT 8 LITRES OF WATER TO 72 DEG.. IT IS A 1.35KW LPG BURNER WHICH IS MADE OF STAINLESS STEEL PLATE AND A PRESSED STAINLESS STEEL HOUSING.

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