CLASSIFICATION HAS BEEN DETERMINED IN ACCORDANCE WITH THE FOLLOWING:-
GENERAL INTERPRETATIVE RULES (GIR)S
GIR 1 HAS BEEN USED TO CLASSIFY THE PRODUCT BY THE TERMS OF HEADING 8516 ELECTRIC INSTANTANEOUS OR STORAGE WATER HEATERS AND IMMERSION HEATERS; ELECTRIC SPACE-HEATING APPARATUS AND SOIL-HEATING APPARATUS; ELECTROTHERMIC HAIRDRESSING APPARATUS (FOR EXAMPLE, HAIRDRYERS, HAIR CURLERS, CURLING TONG HEATERS) AND HAND DRYERS; ELECTRIC SMOOTHING IRONS; OTHER ELECTROTHERMIC APPLIANCES OF A KIND USED FOR DOMESTIC PURPOSES; ELECTRIC HEATING RESISTORS, OTHER THAN THOSE OF HEADING 8545
GIR 3 B HAS BEEN USED AS THE MICROWAVE OVEN IS CONSIDERED AS PERFORMING THE PRINCIPAL FUNCTION OF THE COMPOSITE MACHINE.
GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 851650 MICROWAVE OVENS
TN CODE 8516500090 HAS BEEN USED TO CLASSIFY THE GOOS TO SUBHEADING LEVEL 85165000 90 - OTHER THAN CAVITY ASSEMBLY COMPRISING AT LEAST:
- A TRANSFORMER WITH AN INPUT OF NOT MORE THAN 240 V AND AN OUTPUT OF NOT MORE THAN 3 000 W
- AN AC OR DC FAN MOTOR WITH AN OUTPUT OF NOT MORE THAN 42 WATTS
- A HOUSING MADE OF STAINLESS STEEL
- WITH OR WITHOUT A MAGNETRON OF A MICROWAVE OUTPUT POWER OF NOT MORE THAN 900 W
FOR USE IN THE MANUFACTURE OF BUILT-IN PRODUCTS OF HEADINGS 8514 2080, 8516 5000 AND 8516 6080
ALSO CLASSIFIED IN ACCORDANCE WITH:
CNEN TO HEADING 8516 AND 8516 50 00
HSEN NOTE (E) (1) TO HEADING 8516
EC REGULATION 776/2011 REFERS.