| 8415.10.60 | 00 | Incorporating a refrigerating unit and a valve for reversal of the cooling/heat cycle (reversible heat pumps) | No. | 1% | Free (A,AU,B,BH, C,CA,CL,E,IL,J, JO,MA,MX,P, SG) | 35% |
| 8415.81.01 | | Incorporating a refrigerating unit and a valve for reversal of the cooling/heat cycle (reversible heat pumps) | | 1% | Free (A,AU,B,BH, C,CA,CL,E,IL,J, JO,MA,MX,P, SG) | 35% |
