A GAS HEAT EXCHANGER, MADE OF CAST ALUMINIUM. THE HEAT EXCHANGER IS USED ON A SPACE HEATER WITH A MAXIMUM POWER OF 6kW. THE SPACE HEATER IS USED IN RECREATIONAL VEHICLES.

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 ELSEWHERE SPECIFIED IN THIS SUBHEADING TARIC 84195080 90 OTHER THAN FOR USE IN CIVIL AIRCRAFT ALSO CLASSIFIED IN ACCORDANCE WITH:- NOTE 2 (A) TO SECTION XVI HARMONIZED SYSTEM EXPLANATORY NOTES (HSEN) (I) (B) TO HEADING 8419 COMBINED NOMENCLATURE EXPLANATORY NOTES (CNEN) TO 8419 50