AIR CONDITIONING "SPLIT-SYSTEM" COMPRISING OF 2 INDOOR UNITS WHICH ARE NOT PRE-CHARGED WITH HFC. THESE UNITS ARE DESIGNED TO WORK TOGETHER AS A "MULTI SPLIT-SYSTEM". THESE ARE SPECIFICALLY DESIGNED FOR ROOM AIR CONDITIONING. THE UNITS ARE LINKED BY REFRIGERANT PIPING TO AN OUTDOOR UNIT, NEEDING INSTALLATION AT THE SITE OF USAGE. ALTHOUGH PACKAGED INDIVIDUALLY IT IS NOT A STAND ALONE PRODUCT AND NO FUNCTION CAN BE PERFORMED WITHOUT THE OTHER UNITS.

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