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        Case ID :
        Customs

        Classification of imported goods - air-conditioners - the...

        Tariff Classification for Split Air-Conditioners: Sub-headings 841581, 841582, 841583 Deemed Unsubstantial; No Comparison with Unrelated Items.

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                Classification of imported goods - air-conditioners - the six-digit and eight-digit level are to be ascertained with reference to the descriptions. The deemed erasure of any other heading thereafter precludes comparison with any tariff item that is not within the determined sub-heading. Hence, the rival entries must lie within the same group. - The impugned goods are not ‘window’ type but they are all of the ‘split’ type with an external condenser unit and an indoor evaporator unit. - The applicability of sub-heading no. 841581, 841582 and 841583 to the impugned goods lacks substance. - AT
                                Note: It is a system-generated summary and is for quick reference only.
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