AIR CONDITIONING "MULTI SPLIT-SYSTEM" COMPRISING OF INDOORS AND OUTDOORS UNITS WHICH ARE NOT PRE-CHARGED WITH HFC. MULTI SPLIT AIR CONDITIONING SYSTEMS ARE DEFINED AS SYSTEMS FOR AIR CONDITIONING THAT CONSIST OF ONE OUTDOOR UNIT AND MULTIPLE INDOOR UNITS LINKED BY REFRIGERANT PIPING, NEEDING INSTALLATION AT THE SITE OF USAGE. INDOOR AND OUTDOOR UNITS COME IN INDIVIDUAL BOXES. ALTHOUGH PACKAGED INDIVIDUALLY THEY ARE NOT STAND ALONE PRODUCTS 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