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Two-ton, cooling-only ductless split air conditioners...
Split air conditioner classification depends on capacity and refrigeration characteristics, with the specific tariff entry overriding the general description.
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Two-ton, cooling-only ductless split air conditioners incorporating a refrigerating unit and lacking a heat-reversal valve are classified under tariff item 8415 82 10, rather than the general split-system item 8415 10 10 or the item for machines without a refrigerating unit, 8415 83 10. The capacity condition must be read with the parent subheading's refrigeration requirement, and subheadings must be compared at the same level. A specific applicable description prevails over a general one; numerical order is a residual tie-breaker. Technical documentation should establish whether the goods form a complete machine and confirm capacity, refrigeration and heat-reversal characteristics.
Two-ton, cooling-only ductless split air conditioners incorporating a refrigerating unit and lacking a heat-reversal valve are classified under tariff item 8415 82 10, rather than the general split-system item 8415 10 10 or the item for machines without a refrigerating unit, 8415 83 10. The capacity condition must be read with the parent subheading's refrigeration requirement, and subheadings must be compared at the same level. A specific applicable description prevails over a general one; numerical order is a residual tie-breaker. Technical documentation should establish whether the goods form a complete machine and confirm capacity, refrigeration and heat-reversal characteristics.
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