HTS subheading · chapter 84
8415.10
Of a kind designed to be fixed to a window, wall, ceiling or floor, self-contained or “split system”
Analysis
Subheading 8415.10 covers of a kind designed to be fixed to a window, wall, ceiling or floor, self-contained or “split system”, within heading 8415. The first six digits are shared by every country that uses the Harmonized System, so this part of the code is the same in the US, UK and EU schedules; the 3 US tariff lines below it are national.
1 of its 3 lines with a percentage rate are duty-free at the general rate (33%) and 2 are dutiable, from duty-free up to 2.2%. The median line pays 1%.
The US splits it as follows: 8415.10.30 for of a kind designed to be fixed to a window, wall, ceiling or floor… (duty-free), 8415.10.60 for incorporating a refrigerating unit and a valve for reversal of the… (1%) and 8415.10.90 for other: other (2.2%).
By Census's concordance, most of its statistical lines are made by Air-Conditioning and Warm Air Heating Equipment and Commercial and Industrial Refrigeration Equipment Manufacturing (333415). Those are the NAICS industries a US producer of these goods would report under.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 8415.10.30 | Of a kind designed to be fixed to a window, wall, ceiling or floor, self-contained or “split system”: self-contained | Free |
| 8415.10.60 | Incorporating a refrigerating unit and a valve for reversal of the cooling/heat cycle (reversible heat pumps) | 1% |
| 8415.10.90 | Other: other | 2.2% |