8415.10.60.00 - Incorporating a refrigerating unit and a valve for reversal of the cooling/heat cycle (reversible heat pumps)

This HTS classification covers air conditioning machines specifically designed for window, wall, ceiling, or floor installation, and which are either self-contained units or "split systems." A key defining characteristic of this category is the incorporation of a refrigerating unit and a valve for reversal of the cooling/heat cycle, thereby functioning as reversible heat pumps. These units are engineered to alter both the temperature and humidity of the air, although separate regulation of humidity is not a requirement for inclusion here.

The primary distinction between this category and its sibling, 8415.10.90.00, lies in the explicit inclusion of the reversible heat pump functionality. While both fall under self-contained or split-system air conditioners for fixed installation, this particular subcategory is reserved for units that possess the capability to both cool and heat an environment by reversing the refrigeration cycle. Units that lack this specific reversible heat pump feature, even if designed for fixed installation, would be classified under the "Other" sibling category.

As a leaf node, this classification does not have further subcategories. Therefore, practical classification within this code relies on confirming the presence of the refrigerating unit and the reversing valve for heat pump functionality, alongside the intended fixed installation design (window, wall, ceiling, or floor). Examples include ductless mini-split systems that can provide both cooling and heating, or window units explicitly advertised as reversible heat pumps.