A COMMERCIAL MICROWAVE OVEN WITH A POWER OUTPUT OF 2100 W. THE OVEN CAPACITY IS 20 LITRES. THE MICROWAVE HAS AN AUTO-TOUCH CONTROL PANEL. OTHER FEATURES INCLUDE: MULTIPLE SEQUENCE COOKING, REPEAT COOK, DEFROST FUNCTION, MEMORY FUNCTION, DOUBLE QUANTITY FUNCTION.

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 8514 - INDUSTRIAL OR LABORATORY ELECTRIC FURNACES AND OVENS (INCLUDING THOSE FUNCTIONING BY INDUCTION OR DIELECTRIC LOSS); OTHER INDUSTRIAL OR LABORATORY EQUIPMENT FOR THE HEAT TREATMENT OF MATERIALS BY INDUCTION OR DIELECTRIC LOSS GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 8514 20 - FURNACES AND OVENS FUNCTIONING BY INDUCTION OR DIELECTRIC LOSS CN CODE 85142080 - DIELECTRIC FURNACES AND OVENS TARIC 85142080 90 - OTHER THAN ELSEWHERE SPECIFIED IN THIS SUBHEADING ALSO CLASSIFIED IN ACCORDANCE WITH:- HARMONIZED SYSTEM EXPLANATORY NOTES TO HEADING 85.14 COMBINED NOMENCLATURE EXPLANATORY NOTES (CNEN) TO 8514 20 80