The product is a housing for a heat exchanger used in a hot air heater. It is used to house the heater exchanger in the air heater with the heat exchanger being heated by gas/electric and in turn the heat exchanger heats the air passing through the housing. The final product when incorporated with the hot air heater is used mainly in recreational vehicles such as caravans and motor homes. A housing for a heat exchanger Made of mild steel

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 8419 Machinery, plant or laboratory equipment, whether or not electrically heated (excluding furnaces, ovens and other equipment of heading 8514), for the treatment of materials by a process involving a change of temperature such as heating, cooking, roasting, distilling, rectifying, sterilising, pasteurising, steaming, drying, evaporating, vaporising, condensing or cooling, other than machinery or plant of a kind used for domestic purposes; instantaneous or storage water heaters, non-electric GIR 6 has been used to classify the goods to subheading level 841990 Parts CN Code 84199085 Other than of sterilisers of subheading 8419 20 00 TARIC 8419908590 Other than elsewhere specified Section note 1(f) to Chapter 73 Section XV Additional Note 1(g) to Chapter 84 Section XVI Additional Note 2(b) to Chapter 84 Section XVI Harmonised System Explanatory Notes (HSEN) to heading 8419.90 - PARTS