AIR CONDITIONING SPLIT SYSTEM COMPRISING OF A MULTI OUTDOOR AIR CONDITIONING UNIT, PRE CHARGED WITH HYDROFLUOROCARBONS (HFCS) UNIT. THESE UNITS ARE DESIGNED TO WORK TOGETHER AS A MULTI SPLIT SYSTEM. IT CONSISTS OF ONE OUTDOOR AND MULTIPLE INDOOR UNITS LINKED BY REFRIDGERANT PIPING. ALTHOUGH PACKAGED INDIVIDUALLY IT IS NOT A STAND ALONE PRODUCT AND NO FUNCTION CAN BE PERFORMED WITHOUT THE OTHER UNIT. NEEDS INSTALLATION AT THE SITE OF USAGE. THE UNITS ARE DESIGNED TO WORK ONLY AS A PART OF A SYSTEM.

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 5(B) HAS BEEN USED TO IDENTIFY THE TYPE OF PACKAGING GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL. 841510 OF A KIND DESIGNED TO BE FIXED TO A WINDOW, WALL, CEILING OR FLOOR, SELF-CONTAINED OR "SPLIT-SYSTEM" CN CODE 84151090 SPLIT SYSTEM TARIC CODE 8415109010 PRE-CHARGED WITH HYDROFLUOROCARBONS (HFCS) ALSO CLASSIFIED IN ACCORDANCE WITH:- HSEN NOTE TO HEADING 8415 PARAGRAPH 4 REFERS HSEN SUBHEADING EXPLANATORY NOTE TO 8415.10