A stepped capillary tube consisting of two serially connected capillary tubes with different diameters is invented to replace the conventional expansion device. The mass flow rate of refrigerant R410A in stepped capillary tubes with different size were tested. The model of stepped capillary tube is proposed, and its numerical algorithm for tube length and mass flow rate is developed. The experimental results show that the performance comparing between stepped capillary tube system and capillary tube assembly system, the cooling capacity is reduced by 0.3%, the energy efficiency ratio (EER) is equal to each other, the heating capacity is increased by 0.3%, the coefficient of performance (COP) is decreased by 0.3%. That is to say, the performance index of the two kinds of throttle mechanism is almost identical. It indicates that the stepped capillary tube can replace the capillary tube assembly in the R410A heat pump type air conditioner absolutely. The model is validated with experimental data, and the results show that the model can be used for sizing and rating stepped capillary tube.