Reconciliation has become an essential tool in multivariate point forecasting for hierarchical time series. However, there is still a lack of understanding of the theoretical properties of probabilistic Forecast Reconciliation techniques. Meanwhile, Conformal Prediction is a general framework with growing appeal that provides prediction sets with probabilistic guarantees in finite sample. In this paper, we propose a first step towards combining Conformal Prediction and Forecast Reconciliation by analyzing how including a reconciliation step in the Split Conformal Prediction (SCP) procedure enhances the resulting prediction sets. In particular, we show that the validity granted by SCP remains while improving the efficiency of the prediction sets. We also advocate a variation of the theoretical procedure for practical use. Finally, we illustrate these results with simulations.