# United States tariff line 8415.10.60.00: Incorporating a refrigerating unit and a valve for reversal of the cooling/heat cycle (reversible heat pumps) > In the United States tariff, line 8415.10.60.00 covers 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; parts thereof, of a kind designed to be fixed to a window, wall, ceiling or floor, self-contained or “split system”, incorporating a refrigerating unit and a valve for reversal of the cooling/heat cycle (reversible heat pumps). The general (MFN) duty rate is 1%. It falls under HS subheading 8415.10 in heading 84.15 (chapter 84). Source: https://border.bot/countries/united-states/hs-codes/8415106000 Last updated: 9 October 2026 [Countries](https://border.bot/countries) / [United States](https://border.bot/countries/united-states) / [Chapter 84](https://border.bot/countries/united-states/hs-codes/84) / [8415.10](https://border.bot/countries/united-states/hs-codes/841510) / [8415.10.60.00](https://border.bot/countries/united-states/hs-codes/8415106000) ## Key facts - Tariff line: 8415.10.60.00 - Covers: 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; parts thereof, of a kind designed to be fixed to a window, wall, ceiling or floor, self-contained or “split system”, incorporating a refrigerating unit and a valve for reversal of the cooling/heat cycle (reversible heat pumps) - Duty (MFN): 1% - Preferential rates: From free (17 programmes or origins) - Additional duties: None recorded - Restrictions: None recorded - Tariff: [United States](https://border.bot/countries/united-states) - HS subheading: [8415.10](https://border.bot/hs-codes/841510) ## What this line covers In the United States tariff, line 8415.10.60.00 covers 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; parts thereof, of a kind designed to be fixed to a window, wall, ceiling or floor, self-contained or “split system”, incorporating a refrigerating unit and a valve for reversal of the cooling/heat cycle (reversible heat pumps). Its legal text is “Incorporating a refrigerating unit and a valve for reversal of the cooling/heat cycle (reversible heat pumps)”, read under “Of a kind designed to be fixed to a window, wall, ceiling or floor, self-contained or “split system”” and “Other”. ## How it is structured It falls under HS subheading 8415.10 in heading 84.15 (chapter 84). The first six digits are the Harmonized System code; the 4 digits after them are added by the United States tariff. - Chapter 84: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof - Heading 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; parts thereof - Subheading 8415.10: Of a kind designed to be fixed to a window, wall, ceiling or floor, self-contained or “split system” - Within the subheading: Other - Line 8415.10.60.00: Incorporating a refrigerating unit and a valve for reversal of the cooling/heat cycle (reversible heat pumps) ## Duty The general (MFN) duty rate is 1%. Duty-free entry applies to goods that qualify under 16 programmes, and to goods from a group of origins (origin group A). - Free: a group of origins (origin group A) (A) - Free: United States-Australia Free Trade Agreement (AU) - Free: United States-Bahrain Free Trade Agreement Implementation Act (BH) - Free: United States-Chile Free Trade Agreement (CL) - Free: United States-Colombia Trade Promotion Agreement Implementation Act (CO) - Free: African Growth and Opportunity Act (D) - Free: Caribbean Basin Economic Recovery Act (E) - Free: United States-Israel Free Trade Area (IL) - Free: United States-Jordan Free Trade Area Implementation Act (JO) - Free: United States-Korea Free Trade Agreement Implementation Act (KR) - Free: United States-Morocco Free Trade Agreement Implementation Act (MA) - Free: United States-Oman Free Trade Agreement Implementation Act (OM) - Free: Dominican Republic-Central America-United States Free Trade Agreement (P) - Free: United States-Panama Trade Promotion Agreement Implementation Act (PA) - Free: United States-Peru Trade Promotion Agreement Implementation Act (PE) - Free: United States-Mexico-Canada Agreement (S) - Free: United States-Singapore Free Trade Agreement (SG) ## In other countries No other national tariff on border.bot has live lines under 8415.10 yet. - [The Harmonized System text for 8415.10](https://border.bot/hs-codes/841510) ## Other lines under 8415.10 - [8415.10.30.40](https://border.bot/countries/united-states/hs-codes/8415103040) Less than 2.93 kW per hour - [8415.10.30.60](https://border.bot/countries/united-states/hs-codes/8415103060) 2.93 kW per hour or greater but less than 4.98 kW per hour - [8415.10.30.80](https://border.bot/countries/united-states/hs-codes/8415103080) 4.98 kW per hour or greater - [8415.10.90.00](https://border.bot/countries/united-states/hs-codes/8415109000) Other - Previous line: [8415.10.30.80](https://border.bot/countries/united-states/hs-codes/8415103080) 4.98 kW per hour or greater - Next line: [8415.10.90.00](https://border.bot/countries/united-states/hs-codes/8415109000) Other ## Frequently asked questions ### What does tariff line 8415.10.60.00 cover in the United States tariff? In the United States tariff, line 8415.10.60.00 covers 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; parts thereof, of a kind designed to be fixed to a window, wall, ceiling or floor, self-contained or “split system”, incorporating a refrigerating unit and a valve for reversal of the cooling/heat cycle (reversible heat pumps). ### What is the general (MFN) duty on 8415.10.60.00 in the United States? The general (MFN) duty rate is 1%. ### Which preferential rates apply to 8415.10.60.00? Duty-free entry applies to goods that qualify under 16 programmes: the United States-Australia Free Trade Agreement, the United States-Bahrain Free Trade Agreement Implementation Act, the United States-Chile Free Trade Agreement, the United States-Colombia Trade Promotion Agreement Implementation Act, African Growth and Opportunity Act, Caribbean Basin Economic Recovery Act, the United States-Israel Free Trade Area, the United States-Jordan Free Trade Area Implementation Act, the United States-Korea Free Trade Agreement Implementation Act, the United States-Morocco Free Trade Agreement Implementation Act, the United States-Oman Free Trade Agreement Implementation Act, the Dominican Republic-Central America-United States Free Trade Agreement, the United States-Panama Trade Promotion Agreement Implementation Act, the United States-Peru Trade Promotion Agreement Implementation Act, the United States-Mexico-Canada Agreement and the United States-Singapore Free Trade Agreement, and to goods from a group of origins (origin group A). ## Sources and updates The tariff lines for the United States come from border.bot release 1 (edition 2026HTSRev21), read from the publisher’s files, and have been live since 9 October 2026. The duty rates for the United States come from border.bot release 1 (edition 2026HTSRev21), read from the publisher’s files, and have been live since 9 October 2026. The trade programmes for the United States come from border.bot release 1 (edition 2026HTSRev21), read from the publisher’s files, and have been live since 9 October 2026. This page was last updated on 9 October 2026. Guidance from published tariff data, not a binding ruling. For a decision customs must follow, apply to the destination’s customs authority for a binding tariff ruling. Official source files: - https://hts.usitc.gov/reststop/exportList?from=0000000000&to=9999999999&format=CSV&styles=false Machine-readable: https://border.bot/countries/united-states/hs-codes/8415106000.json