Heating systems composed primarily of tubes, pipes and pre-assembled manifolds through which cold or low temperature water circulates; Heating elements; Heat pumps; Tankless water heaters; Heating boilers; Water heaters; Heating systems for residential and commercial buildings comprised of biomass burners, boilers, valves, pipes, manifolds, solar panels, control panels, switches and electrical wire, all sold as a unit; Heating systems for residential and commercial buildings comprised of boilers, valves, pipes, manifolds, solar panels, control panel, switches and electrical wire, all sold as a unit; Hybrid water heater; Parts for heating and air conditioning systems, namely, heater cores and gas coolers for vehicles; Combined heating and air-conditioning apparatus; Hot water heaters; Industrial heating installations; Heating units for industrial purposes; Heat accumulators; Drying apparatus for use in heating, ventilation systems, air conditioning systems and refrigeration systems; Heat generators; Solar thermal air systems for heating purposes; Heating installations