| 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% |
| 8415.90.80 | 65 | Of heat pumps | X | | | |
| 8418 | | Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps, other than the air conditioning machines of heading 8415; parts thereof: | | | | |
| 8418.61.01 | 00 | Other refrigerating or freezing equipment; heat pumps: | | | | |
| 8418.61.01 | 00 | Heat pumps other than air conditioning machines of heading 8415 | No. | Free | | 35% |
