JDM ITR header is bolt on, but like before mentioned the 4-1 design gives them less ground clearance. if youre aggressively lowered i dont recommend them but then again i wouldnt recommend anything 4-1 if youre that low. you HAVE TO HAVE a jdm length cat with 2.5" collector end for JDM headers
*EDIT*
and of course JDM ITR's came with A/C