| 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 |
| 84.15 | 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: |
| －Other: |
| 8415.81 | －－Incorporating a refrigerating unit and a valve for reversal of the cooling/heat cycle (reversible heat pumps) |
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