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 8419 50 - HEAT-EXCHANGE UNITS
CN CODE 841950 80 OTHER THAN HEAT EXCHANGE UNITS MADE OF FLUOROPOLYMERS AND WITH INLET AND OUTLET TUBE BORES WITH INSIDE DIAMETERS MEASURING 3 CM OR LESS
TARIC 84195080 90 - OTHER THAN FOR USE IN CIVIL AIRCRAFT
ALSO CLASSIFIED IN ACCORDANCE WITH:-
HARMONIZED SYSTEM EXPLANATORY NOTES (HSEN) (I) (B) TO HEADING 84.19
COMBINED NOMENCLATURE EXPLANATORY NOTES (CNEN) TO 8419 50 00