Harmonized Tariff Schedule of the United States · HTS code · HS 8415.10
8415.10.60: Wall, window and split air conditioners: Incorporating a refrigerating unit and a valve for reversal of the cooling/heat cycle (reversible heat pumps)
Wall, window and split air conditioners
Not declarable on its own: use one of its 1 subdivisions Data: Harmonized Tariff Schedule of the United States · checked on 24 October 2026
- 8415 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:
- 8415.10 Of a kind designed to be fixed to a window, wall, ceiling or floor, self-contained or “split system”:
- Other:
- 8415.10.60 Incorporating a refrigerating unit and a valve for reversal of the cooling/heat cycle (reversible heat pumps)
What you pay
Importing into USA
US additional duties of HTS chapter 99 in force on 22 October 2026 are included (Section 301, 232, 338 and 201). IEEPA duties are no longer collected after the Supreme Court ruling of February 2026. Conditional exemptions (US content, end use, metal share) are not computed: check the provision.
Additional duties and import rules
Charges on top of the customs duty, and rules the goods must meet at the border.
Additional duties and charges 1
- Additional dutySection 301 — China — technology transfer, IP and innovation (2018 actions and 2024 four-year review) 25%
- Applies to goods from
- China
- In force
- from 24 September 2018
- Legal act
- HTSUS 9903.88.03
Preferential rates by country
| Agreement or scheme | Countries | Rate |
|---|---|---|
| General (MFN) | — | 1% |
| US–Australia FTA AU | Australia | Free |
| US–Bahrain FTA BH | Bahrain | Free |
| US–Chile FTA CL | Chile | Free |
| US–Colombia TPA CO | Colombia | Free |
| US–Israel FTA IL | Israel | Free |
| US–Jordan FTA JO | Jordan | Free |
| US–Korea FTA KR | South Korea | Free |
| US–Morocco FTA MA | Morocco | Free |
| US–Oman FTA OM | Oman | Free |
| CAFTA-DR P | Costa Rica, Dominican Republic, El Salvador, Guatemala, Honduras, Nicaragua | Free |
| US–Panama TPA PA | Panama | Free |
| US–Peru TPA PE | Peru | Free |
| USMCA S | Canada, Mexico | Free |
| US–Singapore FTA SG | Singapore | Free |
| Column 2 | Cuba, North Korea, Russia, Belarus | 35% |
Special: reduced rates under trade agreements and preference programmes; the letters in brackets name the programmes (for example AU = Australia FTA, KR = Korea FTA).
Same subheading in other tariffs
UK 2% Third-country duty 4 tariff lines 
EU 2.2% – 2.5% Third-country duty 2 tariff lines · average 2.4% 
Türkiye 2.2% – 2.5% Third-country duty 3 tariff lines · average 2.4% 
Canada Free Third-country duty 2 tariff lines 
Mexico Free Third-country duty 3 tariff lines 
Brazil 16.2% – 20% Third-country duty 3 tariff lines · average 18.1% 
Argentina 12.6% – 20% Third-country duty 32 tariff lines · average 18.7% 
Peru Free Third-country duty 2 tariff lines 
New Zealand Free – 5% Third-country duty 64 tariff lines · average 2.5% 
Japan Free Third-country duty 2 tariff lines 
Taiwan 8% – 10% Third-country duty 4 tariff lines · average 9% 
GCC 5% Third-country duty 4 tariff lines 
Switzerland Free Third-country duty 1 tariff line 
Norway Free Third-country duty 2 tariff lines 
North Macedonia 2.5% – 15% Third-country duty 3 tariff lines · average 10.8% 
Nigeria 5% – 20% Third-country duty 2 tariff lines · average 12.5% USA lines: 8415.10
Binding rulings for similar goods
Decisions of U.S. Customs and Border Protection (CROSS) and HMRC (Advance Tariff Rulings) on goods classified here. A ruling binds only its holder, but shows how the authorities classify similar goods. The descriptions are the authorities’ own, in English.
- N332381 U.S. CBP
The tariff classification of Heat Pump and Air Handler units from China
- N324892 U.S. CBP
The tariff classification of split ductless air conditioner system units from China
- N307384 U.S. CBP
The tariff classification of a split air conditioner system and separate indoor and outdoor units from China
- N283834 U.S. CBP
The tariff classification of split air conditioner systems from China.
Legal notes
In the Harmonized Tariff Schedule of the United States, 8415.10.60 is one of 3 lines under subheading 8415.10, of a kind designed to be fixed to a window, wall, ceiling or floor….
The general duty is 1%, and quantities are declared in p/st.
For the same subheading, the UK duty is 2%, the EU duty is 2.2%–2.5%, the Türkiye duty is 2.2%–2.5%, the Canada duty is free, the Mexico duty is free, the Brazil duty is 16.2%–20%, the Argentina duty is 12.6%–20%, the Peru duty is free, the New Zealand duty is 0%–5%, the Japan duty is free, the Taiwan duty is 8%–10%, the GCC duty is 5%, the Switzerland duty is free, the Norway duty is free, the North Macedonia duty is 2.5%–15% and the Nigeria duty is 5%–20%.
The United States imported goods of subheading 8415.10 worth US$2bn in 2024; the largest supplier was China.
Questions and answers
What is the USA import duty for HTS code 8415.10.60?
The general duty in the Harmonized Tariff Schedule of the United States is 1%; the supplementary unit is p/st. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.
Is there a lower rate for 8415.10.60 under US trade agreements?
Yes. The Special column reads “Free (A, AU,B, BH,C, CL, CO,D,E, IL, JO, KR, MA, OM,P, PA, PE,S, SG)”: the letters in brackets name the agreements and programmes that grant it.
Where does the United States import these goods from?
For subheading 8415.10 as a whole, the largest supplier in 2024 was China (US$602m), followed by Thailand.
Typical products
Everyday names, not part of the legal text.