A STEAM IRONING SYSTEM FOR USE BOTH IN THE HOME AND IN PROFESSIONAL BUSINESS. THE PRODUCT CONSISTS OF AN IRONING BOARD, SLEEVE BOARD AND STEAM IRON. THE PRODUCT INCLUDES A STEAM GENERATOR, FAN POWER CORD, FAN, IRON STEAM HOSE, STEAM BRUSH HOSE, STEAM BRUSH, CLOTHES HANGER AND FLEXIBLE POLE. PACKAGED FOR RETAIL SALE IN A CARDBOARD BOX INCLUDING ACCESSORIES.

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 8451 MACHINERY (OTHER THAN MACHINES OF HEADING NO 84.50) FOR WASHING CLEANING, WRINGING, DRYING IRONING PRESSING........... GIR 3C HAS BEEN USED AS IT IS CONSIDERED THERE IS NO ESSENTIAL CHARACTER AND THEREFORE THE PRODUCT HAS BEEN CLASSIFIED TO LAST IN NUMERICAL ORDER WITHIN THE TARIFF GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 845130 IRONING MACHINES AND PRESSES (INCLUDING FUSING PRESSES) ALSO CLASSIFIED IN ACCORDANCE WITH SECTION XVI NOTES 4 AND 5 CHAPTER 84 NOTE 5 HARMONISED SYSTEM EXPLANATORY NOTE 8451 PRINCIPLES OF CLASSIFICATION OPINION 8451.30