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; parts thereof
30 declarable lines
Heading 8415 covers air conditioning machines that combine a motor-driven fan with elements for changing temperature or humidity, plus their parts. It separates window, wall, ceiling or floor units and split systems from motor vehicle units, then splits other machines by whether they incorporate a refrigerating unit, are reversible heat pumps, or have no refrigerating unit. Parts get their own lines.
Products in this heading
- Window air conditioner
- Wall-mounted split-system air conditioner
- Reversible heat pump air conditioner
- Air conditioner for persons in motor vehicles
- Dehumidifier incorporating a refrigerating unit
- Air conditioning condensing unit
- Air conditioning evaporator coil
- Chassis and outer cabinet for an air conditioner
How to choose the right subheading
- Decide first whether the item is a complete air conditioning machine with a motor-driven fan and a temperature or humidity changing element, or a part.
- For complete machines, check the installation or use: fixed to window, wall, ceiling or floor; split system; for persons in motor vehicles; or other.
- For fixed and other units, check whether the machine is self-contained or split system and its capacity in kW per hour.
- Check whether the machine incorporates a refrigerating unit and whether it has a reversing valve for the cooling/heat cycle.
- For parts, identify the part type: chassis or cabinet, evaporator coil, automotive air conditioner part, heat pump part, or other.
Often confused with
- Heading 8418Refrigerator or freezer
Refrigerating equipment of heading 8418, not air conditioning machines.
- Heading 8414Standalone electric fan without temperature or humidity control
Fans and air pumps are covered by heading 8414.
- Heading 8421Air purifier that only filters air
Filtering or purifying machinery for gases is in heading 8421 when there is no temperature or humidity change.
- Heading 8516Electric space heater
Electric space heating apparatus is outside chapter 84 and falls in heading 8516.
Frequently asked questions
What is the HTS code for a self-contained window air conditioner below 2.93 kW per hour?
Use 8415.10.30.40 for a self-contained unit designed to be fixed to a window, wall, ceiling or floor with a rating less than 2.93 kW per hour. Its general (MFN) rate is Free.
What is the duty on a fixed reversible heat pump air conditioner?
A fixed self-contained or split-system unit that incorporates a refrigerating unit and a reversing valve is classified under 8415.10.60.00. The general (MFN) rate is 1%.
How do I classify an air conditioning evaporator coil?
Copper or copper alloy air conditioning evaporator coils go under 8415.90.80.10 at a general (MFN) rate of 1.4%. Other air conditioning evaporator coils go under 8415.90.80.20 at a general (MFN) rate of 1.4%.
Guide written from the official schedule text. Rates quoted are general (MFN) rates; check the line page for trade agreement rates and the classification of your exact product.
All lines in heading 8415
- 8415.10.30.40Self-contained / Less than 2.93 kW per hourFree
- 8415.10.30.602.93 kW per hour or greater but less than 4.98 kW per hourFree
- 8415.10.30.80Self-contained / 4.98 kW per hour or greaterFree
- 8415.10.60.00Incorporating a refrigerating unit and a valve for reversal of the cooling/heat cycle (reversible heat pumps)1%
- 8415.10.90.00Other2.2%
- 8415.20.00.00Of a kind used for persons, in motor vehicles1.4%
- 8415.81.01.10Not exceeding 17.58 kW per hour1%
- 8415.81.01.20Self-contained / Exceeding 17.58 kW per hour1%
- 8415.81.01.30Other1%
- 8415.82.01.05Not exceeding 17.58 kW per hour2.2%
- 8415.82.01.10Exceeding 17.58 kW per hour2.2%
- 8415.82.01.15Not exceeding 17.58 kW per hour2.2%
- 8415.82.01.20Year-round units (heating and cooling) / Exceeding 17.58 kW per hour2.2%
- 8415.82.01.30Room or central station air conditioning units for use with water chillers / Room fan coil units2.2%
- 8415.82.01.35Room or central station air conditioning units for use with water chillers / Central station air handlers2.2%
- 8415.82.01.40Room or central station air conditioning units for use with water chillers / Other2.2%
- 8415.82.01.55With a rated water removal capacity of less than 35 liters over a 24 hour period2.2%
- 8415.82.01.60Dehumidifiers / Other2.2%
- 8415.82.01.70Other air conditioning machines incorporating a refrigerating unit2.2%
- 8415.83.00.50Not exceeding 17.58 kW per hour1.4%
- 8415.83.00.60Heat exchangers including condensing units / Condensing units / Exceeding 17.58 kW per hour1.4%
- 8415.83.00.70Heat exchangers including condensing units / Other1.4%
- 8415.83.00.90Not incorporating a refrigerating unit / Other air conditioning machines not incorporating a refrigerating unit1.4%
- 8415.90.40.00Chassis, chassis bases and outer cabinets1.4%
- 8415.90.80.10Air conditioning evaporator coils / Of copper or copper alloys1.4%
- 8415.90.80.20Air conditioning evaporator coils / Other1.4%
- 8415.90.80.45Of automotive air conditioners1.4%
- 8415.90.80.50Parts / Of heat pumps / Of copper or copper alloys1.4%
- 8415.90.80.70Parts / Of heat pumps / Other1.4%
- 8415.90.80.85Parts / Other1.4%