Information for ruling 600014340
This section is Advance Tariff Ruling
- Start date
- 20 Jan 2026
- Expiry date
- 19 Jan 2029
- Commodity code
- 8418999099 (opens in new tab)
- Description
- Suction line accumulators are installed in air conditioning and refrigeration systems where a sudden return of liquid down the suction line is possible. The primary function of a Suction Line Accumulator is to prevent a sudden surge of liquid refrigerant, or oil, from returning down the suction line and into a compressor. The suction line accumulator is a temporary reservoir for liquid refrigerant and oil. The accumulator is designed to meter both the liquid refrigerant and oil back to the compressor at a controlled rate. This prevents compressor damage. By metering the liquid refrigerant and oil back to the compressor, the accumulator also helps maintain system efficiency and proper crankcase oil levels. Heat Exchanger (HE) models are also available. Refrigerant vapour from the evaporator enters the suction line accumulator, along with any liquid refrigerant or oil. The outlet side of each accumulator is designed to allow refrigerant vapour to return to a compressor. Vapour return is achieved by a special U tube arrangement. On certain models, a tube within a tube arrangement is used as an alternative. Liquid is held at the bottom of the accumulator ready for metering back to the compressor. Liquid is metered to the compressor via a screened orifice at the bottom of the tube. The vapour carries the metered liquid back to the compressor. Metering of liquid only occurs when the compressor is running. The shell and end caps are made from carbon steel. Branch connections are made from steel or copper. The units are packed and supplied in cardboard cartons.
- Keywords
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- MACHINERY
- ACCUMULATORS
- REFRIGERATING EQUIPMENT PARTS
- FOR REFRIGERATORS
- OF STEEL
- Justification
- Classification has been determined in accordance with the following: For the purposes of determining the commodity codes within which goods most appropriately fall, reg 3 (1) of The Customs Tariff (Establishment) (EU Exit) Regulations 2020 sets out that the rules of interpretation contained in the following have effect – a. Part Two (Goods Classification Table Rules of Interpretation) of the Tariff of the United Kingdom (Reg 3(1)(a)); and b. Notes to a section or chapter of the Goods Classification Table (Reg 3(1)(b)). General interpretative rules (GIR)s: GIR 1 - Has been used to classify this product by the terms of heading 8418 - Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air-conditioning machines of heading 8415 GIR 5 (b) - Has been used to identify the type of packaging. GIR 6 - Has been used to classify the goods to subheading level 8418.99 – Parts; Other than furniture designed to receive refrigerating or freezing equipment 8 Digit Code 8418.99.90 – Other than elsewhere specified in this heading 10 Digit Code 8418.99.90.99 – Other than elsewhere specified in this heading Also classified in accordance with: Harmonised System Explanatory Notes (HSEN) under heading 84.18