https://www.taxtmi.com/highlights?id=104191 Tariff classification of imported two-ton ductless split air conditioners incorporating a refrigerating unit follows the specific entry under CTH 84158210. Under GRI 1 and GRI 3(a), classification is determined by the tariff terms, with a specific description prevailing over a generic description. The goods matched the description of split air conditioners of two tons and above incorporating a refrigerating unit; therefore, the generic split-system entry under CTH 84151010 did not apply. CTH 84158310 was also inapplicable because it covers air conditioners not incorporating a refrigerating unit. The classification issue was answered accordingly and remitted for final decision. en-us Sat, 26 Sep 2026 08:31:02 +0530 Sat, 26 Sep 2026 08:31:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=104191 Tariff classification of imported two-ton ductless split air conditioners incorporating a refrigerating unit follows the specific entry under CTH 84158210. Under GRI 1 and GRI 3(a), classification is determined by the tariff terms, with a specific description prevailing over a generic description. The goods matched the description of split air conditioners of two tons and above incorporating a refrigerating unit; therefore, the generic split-system entry under CTH 84151010 did not apply. CTH 84158310 was also inapplicable because it covers air conditioners not incorporating a refrigerating unit. The classification issue was answered accordingly and remitted for final decision. Highlights Customs Sat, 26 Sep 2026 08:31:02 +0530 https://www.taxtmi.com/highlights?id=104191