HVAC UNIT THAT CONTROLS THE TEMPERATURE, HUMIDITY AND AIR FLOW IN A VEHICLE. THE UNIT CONSISTS OF AN EVAPORATOR, CONDENSER, COMPRESSOR, RECEIVER/DRYER AND EXPANSION DEVICE. THE BLOWER IS OPERATED BY THE CONTROLLER ON THE DASHBOARD AND CONTROLS AND REGULATES THE AIR FLOW DIRECTION WHEN OPERATED BY THE CONTROLLER E.G. AIR TO WINDSCREEN, OR VENTS OR INTERNAL CIRCULATION.

CLASSIFICATION HAS BEEN DETERMINED IN ACCORDANCE WITH THE FOLLOWING:- 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 TARIC CODE 8415200090 - OTHER THAN PRE-CHARGED WITH HYDROFLUOROCARBONS (HFCS) ALSO CLASSIFIED IN ACCORDANCE WITH HARMONIZED SYSTEM EXPLANATORY NOTES (HSEN) TO HEADING 8415