CLASSIFICATION HAS BEEN DETERMINED IN ACCODANCE WITH THE FOLLOWING:-
GENERAL INTERPRETATIVE RULES (GIR)S
GIR 1 HAS BEEN USED TO CLASSIFY THIS PRODUCT BY THE TERMS OF HEADING 7321 - 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 2A HAS BEEN USED AS THE PRODUCT HAS BEEN PARTLY ASSEMBLED
GIR 5B HAS BEEN USED TO IDENTIFY THE TYPE OF PACKAGING
GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL. 732181 - OTHER APPLIANCES; FOR GAS FUEL OR FOR BOTH GAS AND OTHER FUELS.
ALSO CLASSIFIED IN ACCORDANCE WITH:-
HSEN NOTE (1) TO HEADING 7321