Information for ruling 600012509
This section is Advance Tariff Ruling
- Start date
- 09 Apr 2025
- Expiry date
- 08 Apr 2028
- Commodity code
- 8415101010 (opens in new tab)
- Description
- A self-contained air conditioning (AC) unit, also known as a packaged unit. The unit contains all the necessary components and which are housed in a single chassis. Includes a motor-driven fan, reversal heat pump and valves. The unit is capable of heating and cooling and moisture removal. The item is fitted with inverter technology for precise temperature control via remote control or optional smart app control. The chassis is made from sheet metal units powder coated and the item and comes factory charged with HFCS refrigerant. The AC unit has been specifically developed for commercial premises hotels, restaurants and retail outlets.
- Keywords
-
- WITH FAN
- AIR CONDITIONING MACHINES
- HEAT PUMPS
- COOLING DEVICES
- AIR CONDITIONING EQUIPMENT
- Justification
- Classification has been determined in accordance with the following: For the purposes of determining the commodity codes within which goods most appropriately fall, reg 3 (1) of The Customs Tariff (Establishment) (EU Exit) Regulations 2020 sets out that the rules of interpretation contained in the following have effect – a. Part Two (Goods Classification Table Rules of Interpretation) of the Tariff of the United Kingdom (Reg 3(1)(a)); and b. Notes to a section or chapter of the Goods Classification Table (Reg 3(1)(b)). General Interpretative Rules (GIRS): GIR 1 has been used to classify this product by the terms of Heading 8415 - Air-conditioning machines, comprising a motor-driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated. GIR 6 has been used to classify the goods to Subheading Level 841510 - Of a kind designed to be fixed to a window, wall, ceiling or floor, self-contained or "split-system". 8 Digit Code 84151010 - Self-contained. 10 Digit Code 8415 1010 10 - Pre-charged with hydrofluorocarbons (HFCs). Also classified in accordance with: Harmonised System Explanatory Notes (HSENs) general notes (1), (2) & (3) & subheading notes 8415.10 to heading 8415.