Product classification
HS code for Split AC: 8415.10
Air conditioning machines, comprising a motor-driven fan and elements for changing the temperature and humidity, of a kind designed to be fixed to a window, wall, ceiling or floor, self-contained or split-system.
Classification of split AC under HS 8415.10
Split-system air conditioning units are classified under HS code 8415.10. This code is part of Chapter 84, which encompasses mechanical appliances. Heading 8415 specifically covers air conditioning machines that comprise a motor-driven fan and elements for changing both temperature and humidity. The sub-heading 8415.10 is designated for units of a kind designed to be fixed to a window, wall, ceiling, or floor, which are either self-contained or of the "split-system" variety. A split-system is defined by having two separate components: an indoor unit (evaporator) and an outdoor unit (condenser/compressor). The classification is driven by the design and installation method of the unit. Even if the components are shipped separately, they are classified together under 8415.10 as a functional unit under General Interpretative Rule 2(a) or 1, provided they are intended to work together. This code distinguishes these residential or light commercial units from larger industrial systems or units designed for vehicles.
- Covers
- Wall-mounted split air conditioners
- Multi-split air conditioning systems
- Cassette-type split units
- Floor-standing split systems
- Ductless mini-split AC units
- Ceiling-suspended split systems
- Also under 8415.10
- Daikin Emura
- LG DualCool
- Mitsubishi Electric MSZ-LN
- Carrier OptiClean
- Panasonic Etherea
Codes often confused with 8415.10
Common mistake. Split AC units are often confused with 8415.81 or 8415.82. Heading 8415.81 refers to units incorporating a refrigerating unit and a valve for reversal of the cooling/heat cycle (heat pumps), while 8415.82 refers to other units incorporating a refrigerating unit but not a reversal valve. However, if the unit is specifically designed to be fixed to a wall or ceiling, 8415.10 takes precedence over these "other" categories. Another error is classifying the outdoor compressor unit alone under 8414.30 (gas compressors); if it is part of a split AC system, it should remain under 8415.10.
Top exporters and importers of HS 841510 (the code used for split AC), 2025
In 2025, the largest exporter of HS 841510 (the code used for split AC) in UN Comtrade data was China, with 62% of world exports; the largest importer in UN Comtrade data was the United States, with 6.2% 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 841510, not only split AC.
Top exporters 2025 · share of world exports
- 1 China $13.7B 62% of world exports
- 2 Thailand $4.9B 22% of world exports
- 3 Malaysia $842M 3.8% of world exports
World total: $22.1B Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 United States $1.3B 6.2% of world imports
- 2 Saudi Arabia $1.3B 6.2% of world imports
- 3 Japan $1.2B 5.7% of world imports
World total: $21.3B 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 split AC
Brazil splits HS 8415.10 into 3 NCM codes. Pick the one that matches your product:
- 8415.10.11Split fixed-mount AC, max 30,000 frigories/h
- 8415.10.19Non-split fixed-mount AC, max 30,000 frigories/h
- 8415.10.90Fixed-mount 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 split AC
What is the HS code for Split AC?
The HS code for Split AC is 841510 (Air conditioning machines; comprising a motor-driven fan and elements for changing the temperature and humidity, of a kind designed to be fixed to a window, wall, ceiling or floor, self-contained or split-system). The HS code for split-system air conditioning units designed for wall, window, or ceiling mounting is 8415.10.
How do I classify Split AC for customs?
Split AC is classified under HS code 841510 — Air conditioning machines; comprising a motor-driven fan and elements for changing the temperature and humidity, of a kind designed to be fixed to a window, wall, ceiling or floor, self-contained or split-system. This is a 6-digit subheading level code.
Does this code include portable air conditioners?
Portable units are generally classified under 8415.10 if they are designed to be fixed to a window or wall, but if they are purely mobile, they may fall under 8415.82.
Which countries are the top exporters of split AC (HS 841510)?
In 2025, the top exporters of HS 841510 (the code used for split AC) in UN Comtrade data were China ($13.7B, 62% of world exports), Thailand ($4.9B) and Malaysia ($842M). World exports came to about $22.1B, 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 split AC (HS 841510)?
In 2025, the top importers of HS 841510 (the code used for split AC) in UN Comtrade data were the United States ($1.3B, 6.2% of world imports), Saudi Arabia ($1.3B) and Japan ($1.2B). World imports came to about $21.3B, 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 Split AC the same in all countries?
The base HS code 841510 for Split AC 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 split AC in Brazil?
Brazil splits HS 841510 into 3 NCM codes, so the right one for split AC depends on the product's details: 8415.10.11 (Split fixed-mount AC, max 30,000 frigories/h), 8415.10.19 (Non-split fixed-mount AC, max 30,000 frigories/h), 8415.10.90 (Fixed-mount AC, over 30,000 frigories/h).