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This section is Advance Tariff Ruling Information for ruling 600016857
- Start date
- 30 Oct 2026
- Expiry date
- 29 Oct 2029
- Commodity code
- 8415820099 (opens in new tab)
- Description
- A portable air conditioning unit, 12,000 BTU that is used for cooling and 10,000 BTU used for heating. It has a cooling/heating fan, the dehumidifying is AUTO, a 3 speed fan speed, and its compressor type is rotary. The product dimensions are 440 mm width, 335 mm depth with a 710 mm height.
- Keywords
-
- WITH REFRIGERATING UNITS
- WITH FAN
- COOLING DEVICES
- AIR CONDITIONING MACHINES
- FOR COOLING
- 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 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 (HSEN's) to heading 8415 WCO Opinion to 841582/1