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 8418 - REFRIGERATORS, FREEZERS AND OTHER REFRIGERATING OR FREEZING EQUIPMENT, ELECTRIC OR OTHER; HEAT PUMPS OTHER THAN AIR-CONDITIONING MACHINES OF HEADING 8415.
GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 841899 - PARTS; OTHER THAN ELSEWHERE SPECIFIED WITHIN THIS HEADING.
CN CODE 84189910 - EVAPORATORS AND CONDENSERS, EXCLUDING THOSE FOR REFRIGERATORS OF THE HOUSEHOLD TYPE.
TARIC CODE 8418991079 - EVAPORATOR MADE OF ALUMINIUM FOR USE IN THE MANUFACTURE OF AIR CONDITIONING MACHINES FOR AUTOMOBILES; OTHER THAN PRE-CHARGED WITH HYDROFLUOROCARBONS (HFCS).
ALSO CLASSIFIED IN ACCORDANCE WITH:
HARMONISED SYSTEM EXPLANATORY NOTES (HSEN) TO SECTION XVI - NOTE 2(a).
HSEN TO SECTION XVII - NOTE 2(e).
HSEN TO HEADING 8418.