Product classification
HS code for Reversible air conditioner: 8415.81
Air conditioning machines, containing a motor driven fan, other than window or wall types, incorporating a refrigerating unit and a valve for reversal of the cooling/heat cycle (reversible heat pumps).
Classification of reversible air conditioner under HS 8415.81
Reversible air conditioners are classified under HS code 8415.81. Chapter 84 covers nuclear reactors, boilers, machinery, and mechanical appliances. Heading 8415 is dedicated to air conditioning machines comprising a motor-driven fan and elements for changing the temperature and humidity. Subheading 8415.81 specifically identifies machines that incorporate a refrigerating unit and a valve for the reversal of the cooling/heat cycle, commonly known as reversible heat pumps. These units are capable of both cooling a space in summer and heating it in winter by reversing the flow of refrigerant. This classification excludes simple window or wall-mounted units (which are classified under 8415.10) and focuses on more complex systems that include the reversing valve mechanism. The presence of the reversing valve is the primary technical requirement for this specific code. These units are often used in residential and commercial HVAC systems to provide year-round climate control. The classification process involves verifying the presence of both the cooling compressor and the four-way reversing valve that facilitates the heat pump function.
- Covers
- Split-system air conditioners with heat pump functionality
- Reversible central air conditioning units
- Multi-split reversible air conditioning systems
- Packaged terminal air conditioners (PTAC) with reversal valves
- Variable Refrigerant Flow (VRF) systems with heating/cooling cycles
- Also under 8415.81
- Mitsubishi Electric Hyper Heat
- Daikin Altherma
- LG Therma V
- Carrier Infinity Series Heat Pump
- Bosch Climate 5000
Codes often confused with 8415.81
Common mistake. Reversible air conditioners are frequently misclassified under HS code 8415.10, which is reserved for window or wall-mounted units, even if they are reversible. Another common error is using 8415.82, which covers other units incorporating a refrigerating unit but NOT a reversing valve. Additionally, if the unit does not incorporate a refrigerating unit at all, it might fall under 8415.83. Heat pumps that do not provide air conditioning are classified under 8418.61.
Top exporters and importers of HS 841581 (the code used for reversible air conditioner), 2025
In 2025, the largest exporter of HS 841581 (the code used for reversible air conditioner) in UN Comtrade data was Thailand, with 31% of world exports; the largest importer in UN Comtrade data was the United States, with 14% of world imports. Countries that did not report 2025 data are estimated from partner records, which can understate them.
Figures cover everything classified under HS 841581, not only reversible air conditioner.
Top exporters 2025 · share of world exports
- 1 Thailand $1.1B 31% of world exports
- 2 China $673M 18% of world exports
- 3 Mexico $495M 14% of world exports
World total: $3.7B Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 United States $451M 14% of world imports
- 2 Canada $302M 9.5% of world imports
- 3 France $270M 8.5% of world imports
World total: $3.2B Reported figures on UN Comtrade ↗
How these figures are built
109 countries reported 2025 trade to UN Comtrade in HS 2022, and their own totals are used. Countries that did not report are estimated from what other countries recorded trading with them. Those estimates miss trade with other non-reporting countries, so they can be low, and a non-reporting country can rank higher than shown or be missing from the list. World totals add both and leave out trade between two non-reporting countries. Figures are in current US dollars; reported imports are mostly valued CIF and exports FOB, and exports include re-exports. The UN Comtrade links show the underlying records; they can also list a few reporters left out here (regional groups and older HS editions).
Source: UN Comtrade (United Nations Statistics Division), 2025 annual data.
Brazil NCM codes for reversible air conditioner
Brazil splits HS 8415.81 into 2 NCM codes. Pick the one that matches your product:
- 8415.81.10Reversible heat pump AC, max 30,000 frigories/h
- 8415.81.90Reversible heat pump AC, over 30,000 frigories/h
Source: Siscomex NCM table, updated Oct 2026. The Portuguese text on each NCM page is the official one.
Questions about reversible air conditioner
What is the HS code for Reversible air conditioner?
The HS code for Reversible air conditioner is 841581 (Air conditioning machines; containing a motor driven fan, other than window or wall types, incorporating a refrigerating unit and a valve for reversal of the cooling/heat cycle (reversible heat pumps)).
How do I classify Reversible air conditioner for customs?
Reversible air conditioner is classified under HS code 841581 — Air conditioning machines; containing a motor driven fan, other than window or wall types, incorporating a refrigerating unit and a valve for reversal of the cooling/heat cycle (reversible heat pumps). This is a 6-digit subheading level code.
What is the HS code for reversible air conditioners?
The HS code for air conditioning machines incorporating a refrigerating unit and a valve for the reversal of the cooling/heat cycle is 8415.81.
Does this code apply to portable air conditioners?
If the portable unit contains a motor-driven fan, a refrigerating unit, and a reversing valve for heating, it may fall under 8415.81, though many portables are classified under 8415.10.
Which countries are the top exporters of reversible air conditioner (HS 841581)?
In 2025, the top exporters of HS 841581 (the code used for reversible air conditioner) in UN Comtrade data were Thailand ($1.1B, 31% of world exports), China ($673M) and Mexico ($495M). World exports came to about $3.7B, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.
Which countries are the top importers of reversible air conditioner (HS 841581)?
In 2025, the top importers of HS 841581 (the code used for reversible air conditioner) in UN Comtrade data were the United States ($451M, 14% of world imports), Canada ($302M) and France ($270M). World imports came to about $3.2B, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.
Is the HS code for Reversible air conditioner the same in all countries?
The base HS code 841581 for Reversible air conditioner is internationally standardized for the first 6 digits across 200+ countries. Individual countries may add additional digits for national tariff lines and specific classifications.
What is the NCM code for reversible air conditioner in Brazil?
Brazil splits HS 841581 into 2 NCM codes, so the right one for reversible air conditioner depends on the product's details: 8415.81.10 (Reversible heat pump AC, max 30,000 frigories/h), 8415.81.90 (Reversible heat pump AC, over 30,000 frigories/h).