CLASSIFICATION HAS BEEN DETERMINED IN ACCORDANCE WITH THE FOLLOWING:-
GENERAL INTERPRETATIVE RULES (GIRS):
GIR 1 HAS BEEN USED TO CLASSIFY THIS PRODUCT BY THE TERMS OF HEADING 8516 ELECTRIC INSTANTANEOUS OR STORAGE WATER HEATERS AND IMMERSION HEATERS; ELECTRIC SPACE HEATING APPARATUS AND SOIL HEATING APPARATUS; ELECTRO THERMIC HAIR DRESSING APPARATUS(FOR EXAMPLE HAIR DRYERS, HAIR CURLERS, CURLING TONGHEATERS) AND HAND DRYERS; ELECTRIC SMOOTHING IRONS; OTHER ELECTRO-THERMIC APPLIANCESOF A KIND USED FOR DOMESTIC PURPOSES; ELECTRIC HEATING RESISTORS, OTHER THAN THOSE OF HEADING NO 85.45
GIR 5B HAS BEEN USED TO IDENTIFY THE TYPE OF PACKAGING. CARDBOARD BOX
GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 851690 - PARTS
TARIC CODE 8516900099 OTHER THAN ELSE WHERE SPECIFIED
ALSO CLASSIFIED IN ACCORDANCE WITH:-
HARMONISED SYSTEM EXPLANATORY NOTES: PARTS OF GOODS CLASSIFIED TO 8516
NOTE 2 TO SECTION XVI