Item 6: [Water heaters, storage tanks, fItem 6: [Water heaters, storage tanks, filters etc.]

#### Item 6: \[Water heaters, storage tanks, filters etc.\] (1) Water heating and hot water storage equipment of a kind ordinarily installed as fixtures in domestic premises. (2) Appliances or equipment for softening, filtering, de‑salting or sterilising water, if they are of a kind ordinarily installed as fixtures. (3) Subitems (1) and (2) do not cover goods of a kind ordinarily installed in connection with swimming pools or spa baths. (4) Goods marketed principally as: (a) parts for goods covered by subitem (1) or (2); or (b) materials for use in operating goods covered by subitem (1) or (2). (5) Stands and drip trays marketed principally for use in connection with goods covered by subitem (1) or (2).