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HS Code (HS 2012)   Product-  HS Code (HS 2012)                                          Product-
 Chapter  Heading  Subheading   Product Description   Specific Rule   Chapter  Heading  Subheading   Product Description   Specific Rule
 - Other equipment for the heat treatment of  CTSH   or   -  Electric  instantaneous  or  storage  water  CTSH   or
         8514.40                     8516.10
 materials by induction or dielectric loss   RVC40   heaters and immersion heaters      RVC40
         8514.90  - Parts   CTH   or               -  Electric  space  heating  apparatus  and
 RVC40                                        electric soil heating apparatus
 Electric  (including  electrically  heated  gas),           8516.21  -- Storage heating radiators   CTSH   or
 laser  or  other  light  or  photon  beam,                                             RVC40
 ultrasonic, electron beam, magnetic pulse or           8516.29  -- Other               CTSH      or
 plasma  arc  soldering,  brazing  or  welding                                          RVC40
     85.15
 machines  and  apparatus,  whether  or  not   -  Electro-thermic  hair-dressing  or  hand-
 capable  of  cutting;  electric  machines  and               drying apparatus
 apparatus  for  hot  spraying  of  metals  or                                          CTSH      or
 cermets                             8516.31  -- Hair dryers                            RVC40
 -  Brazing  or  soldering  machines  and                                               CTSH      or
                                     8516.32  -- Other hair-dressing apparatus
 apparatus                                                                              RVC40
 CTSH   or                                                                              CTSH      or
         8515.11  -- Soldering irons and guns           8516.33  -- Hand-drying apparatus
 RVC40                                                                                  RVC40
 CTSH   or                                                                              CTSH      or
         8515.19  -- Other           8516.40  - Electric smoothing irons
 RVC40                                                                                  RVC40
             -  Machines  and  apparatus  for  resistance               8516.50  - Microwave ovens   CTSH   or
 welding of metal                                                                       RVC40
         8515.21  -- Fully or partly automatic   CTSH   or           8516.60   -  Other  ovens;  cookers,  cooking  plates,  CTSH   or
 RVC40                                        boiling rings, grillers and roasters      RVC40
         8515.29  -- Other   CTSH   or               - Other electro-thermic appliances
 RVC40                                                                                  CTSH      or
 - Machines and apparatus for arc (including           8516.71  -- Coffee or tea makers   RVC40

 plasma arc) welding of metals           8516.72  -- Toasters                           CTSH      or
         8515.31  -- Fully or partly automatic   CTSH   or                              RVC40
 RVC40                                                                                  CTSH      or
 CTSH   or                           8516.79  -- Other                                  RVC40
         8515.39  -- Other
 RVC40                                                                                  CTSH      or
 CTSH   or                           8516.80  - Electric heating resistors              RVC40
         8515.80  - Other machines and apparatus
 RVC40                                                                                  CTH       or
 CTH   or                            8516.90  - Parts                                   RVC40
         8515.90  - Parts
 RVC40                                        Telephone  sets,  including  telephones  for
 Electric  instantaneous  or  storage  water   cellular  networks  or  for  other  wireless
 heaters  and  immersion  heaters;  electric   networks;   other   apparatus   for   the
 space  heating  apparatus  and  soil  heating   transmission or reception of voice, images or
 apparatus;  electro-thermic  hair-dressing   other   data,   including   apparatus   for
 apparatus  (for  example,  hair  dryers,  hair       85.17       communication  in  a  wired  or  wireless
     85.16
 curlers,  curling  tong  heaters)  and  hand   network  (such  as  a  local  or  wide  area
 dryers;  electric  smoothing  irons;  other   network),  other  than  transmission  or
 electro-thermic appliances of a kind used for   reception apparatus of heading 84.43, 85.25,
 domestic   purposes;   electric   heating    85.27 or 85.28
 resistors, other than those of heading 85.45






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