Code 8418 61 00
OTHER REFRIGERATING OR FREEZING EQUIPMENT: HEAT PUMPS, OTHER THAN AIR CONDITIONING MACHINES OF HEADING 8415
SECTION XVI. Machinery and mechanical appliances; electrical equipment; parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles
other refrigerating or freezing equipment; heat pumps:
8418 61 00
heat pumps, other than air conditioning machines of heading 8415: