MAINS OPERATED, ELECTRICALLY HEATED MATTRESS PAD FOR RELIEF OF ACHES, PAINS AND TENSIONS. GOODS COMPRISE OF A WASHABLE TEXTILE OUTER COVER WITH INTEGRAL HEATING PAD. INCLUDES FIVE HEAT SETTINGS AND AN AUTOMATIC CUT-OFF MECHANISM, AND IS SUPPLIED WITH A CONNECTION LEAD. DIMENSIONS: 32CM X 40CM

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 8516 WHICH INCLUDES OTHER ELECTRO-THERMIC APPLIANCES OF A KIND USED FOR DOMESTIC PURPOSES. GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 851679: OTHER ELECTRO-THERMIC APPLIANCES OTHER THAN ELSEWHERE SPECIFIED IN THIS HEADING. CN CODE 85167970 OTHER THAN DEEP FAT FRYERS TARIC CODE 8516797090 - OTHER THAN IRONING BOARDS, INCLUDING SLEEVE BOARDS,WHETHER OR NOT FREE STANDING, WITH A STEAM SOAKING AND /OR HEATING TOP OR BLOWING TOP ALSO CLASSIFIED IN ACCORDANCE WITH HSEN'S SCOPE OF NOTE (E) TO HEADING 8516