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This section is Advance Tariff Ruling Information for ruling 600016212

Start date
04 Sep 2026
Expiry date
03 Sep 2029
Description
A portable air conditioning unit in white with dehumidifying function designed for cooling and without a heater function. The unit has an open grill at the front and four wheeled casters at the base. Functions include sleep mode, a 24hr timer and high/low fan speeds. There is a soft touch glass control panel on the top of the unit. Product size: 31(L) x 31(W) x 70(H)cm. Package size: 39(L) x 37(W) x 87.5(H)cm.
Keywords
  • PORTABLE
  • WITH FAN
  • WITH REFRIGERATING UNITS
  • FOR COOLING
  • COOLING DEVICES
  • AIR CONDITIONING MACHINES
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 5 (B) - Has been used to identify the type of packaging. Overall packaging size: 39(L) x 37(W) x 87.5(H)cm. GIR 6 - Has been used to classify the goods to subheading level 841582 – Other, incorporating a refrigerating unit. 10 Digit Code – 8415820099 – Other than pre-charged with hydroflurocarbons (HFCs). Also classified in accordance with: Harmonized System Explanatory Notes (HSENs) to heading 8415. WCO Opinion to 841582/1.