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 - 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 3(B) HAS BEEN USED AS THE STEEL WIRE RACK IS CONSIDERED TO BE THE ESSENTIAL CHARACTER
GIR 5(B) HAS BEEN USED TO IDENTIFY THE TYPE OF PACKAGING
GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 7321 19 - COOKING APPLIANCES AND PLATE WARMERS; OTHER INCLUDING APPLIANCES FOR SOLID FUEL
ALSO CLASSIFIED IN ACCORDANCE WITH:-
NOTES 3 AND 7 TO SECTION XV