Information for ruling 600015292
This section is Advance Tariff Ruling
- Start date
- 17 Apr 2026
- Expiry date
- 16 Apr 2029
- Commodity code
- 8415200090 (opens in new tab)
- Description
- The HVAC are designed to provide temperature control and air circulation management in vehicles. • They are used for cooling, heating, and ventilation in commercial vehicles, buses, off-road vehicles, and civil/specialist applications. The systems include components such as evaporators, condensers, compressors, refrigerant hoses, mounting brackets, and electrical harnesses. Materials used are typically metals (aluminium, steel), plastics, rubber (for hoses), and electrical wiring. The Kits are assembled to ensure compatibility with specific vehicle models, either as full standalone systems or as "tap in" solutions that integrate with existing vehicle climate systems. The system circulates refrigerant through evaporators and condensers to absorb and release heat, cooling or heating the vehicle interior. Electrical harnesses connect the system to vehicle power and controls. "Tap in" solutions use the vehicle’s existing climate system, while full systems include all necessary components for independent operation.
- Keywords
-
- FOR COOLING
- TEMPERATURE REGULATORS
- AIR CONDITIONING EQUIPMENT
- FOR HEATING
- FOR MOTOR VEHICLES
- 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 8415 - air-conditioning machines, comprising a motor-driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated. GIR 6 has been used to classify the goods to subheading level 841520 - of a kind used for persons, in motor vehicles. 10 Digit Code 8415200090 - Other than Pre-charged with hydrofluorocarbons (hfcs) Also classified in accordance with: Harmonised system explanatory notes (HSENs) to Heading 8415