| Tariff Classification |
| section 16 | Machinery and mechanical appliances; electrical equipment; parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles |
| chapter 84 | Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof |
| 84.18 | Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air conditioning machines of heading 84.15: |
| －Other refrigerating or freezing equipment; heat pumps: |
| 8418.61 | －－Heat pumps other than air conditioning machines of heading 84.15: |
| －－－Other |
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