Explanatory notes
… is very low. Such equipment is classifiable in heading 84.18 as refrigerating or freezing equipment, the heating … of Note 2 (a) to Section XVI ( headings 84.14, 84.18, 84.19, 84.21, 84.79, etc. ) or, if Note 2 (a) is not … air. (b) Non- reversible heat pumps of heading 84.18 and chillers for air conditioning machines ( …