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, GASRINGS, 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 732189 OTHER, INCLUDING APPLIANCES FOR SOLID FUEL
ALSO CLASSIFIED IN ACCORDANCE WITH
HARMONIZED SYSTEM EXPLANATORY NOTES (HSEN) TO HEADING 7321 NOTE 1 REFERS