CPV code 39721400 designates Instantaneous or storage non-electric water heaters in the Common Procurement Vocabulary (CPV 2008), the EU classification used to describe the subject of public contracts.
39721400 sits under 39721000 (Domestic cooking or heating equipment) and groups 1 more specific sub-codes. When classifying a tender, choose the narrowest code that still covers the full subject of the contract.