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 732181 OTHER APPLIANCES; FOR GAS FUEL OR BOTH GAS AND OTHER FUELS
ALSO CLASSIFIED IN ACCORDANCE WITH
HARMONIZED SYSTEM EXPLANATORY NOTES (HSEN) (iii) (1) TO HEADING 7321 REFERS