A HEAT EXCHANGE UNIT IN THE FORM OF A CONDENSER USED IN A MOBILE AIR CONDITIONING SYSTEM. THE CONDENSER RELEASES THE HEAT WHICH THE REFRIDGERANT ABSORBED WHILE IT WAS FLOWING THROUGH THE EVAPORATOR. THE REFRIDGERANT ENTERS THE CONDENSER AS A HIGH-PRESSURE VAPOR BUT AS IT FLOWS THROUGH THE CONDENSER AND COOLS, IT TURNS BACK INTO A COOLER HIGH-PRESSURE LIQUID.

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 8419 - MACHINERY, PLANT OR LABORATORY EQUIPMENT, WHETHER OR NOT ELECTRICALLY HEATED (EXCLUDING FURNACES, OVENS AND OTHER EQUIPMENT OF HEADING 8514), FOR THE TREATMENT OF MATERIALS BY A PROCESS INVOLVING A CHANGE OF TEMPERATURE SUCH AS HEATING, COOKING, ROASTING, DISTILLING, RECTIFYING, STERILISING, PASTEURISING, STEAMING, DRYING, EVAPORATING, VAPORISING, CONDENSING OR COOLING, OTHER THAN MACHINERY OR PLANT OF A KIND USED FOR DOMESTIC PURPOSES; INSTANTANEOUS OR STORAGE WATER HEATERS, NON-ELECTRIC. GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 841959 - HEAT-EXCHANGE UNITS. CN CODE 84195080 - OTHER. TARIC CODE: 8419508090 - OTHER. ALSO CLASSIFIED IN ACCORDANCE WITH: THE HSEN NOTES TO HEADING 8419 REFERS.