AIR CONDITIONING "SPLIT-SYSTEM" COMPRISING OF A UNIT WHICH IS AN INDOOR UNIT AND IS WALL MOUNTED. IT IS NOT PRE-CHARGED WITH HFC. IT IS DESIGNED TO WORK TOGETHER WITH ANOTHER UNIT AS A "SPLIT-SYSTEM". THEY CANNOT WORK SEPARATELY. THIS IS SPECIFICALLY DESIGNED FOR ROOM AIR CONDITIONING. THE SYSTEM CONSISTS OF ONE OUTDOOR UNIT AND ONE INDOOR UNIT LINKED BY REFRIGERANT PIPING, ALTHOUGH PACKAGED INDIVIDUALLY IT IS NOT A STAND ALONE PRODUCT AND NO FUNCTION CAN BE PERFORMED WITHOUT THE OTHER UNIT.

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 8415109090 OTHER THAN 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