LUXURY MASSAGE COUCH. THIS UNIT IS FULLY UPHOLSTERED IN A WHITE FAUX LEATHER EFFECT MATERIAL WITH REMOVABLE PADDED ARMRESTS. THE MAIN FRAME IS MADE FROM STURDY TUBULAR STEEL AND INCLUDES ADJUSTABLE RUBBER FEET. WITH MANUALLY ADJUSTABLE SPRUNG HEAD/BACK REST AND LEG/FOOT RESTS AND IS FINISH OFF TO THE HIGHEST STANDARDS WITH CHROME EFFECT HINGES AND FITTINGS.8 ADJUSTABLE POSITIONS. (H) 124CM X (W) 173CM X (D) 73CM. THERE IS NO SWIVEL CAPABILITY

CLASSIFICATION HAS BEEN DETERMINED IN ACCORDANCE WITH THE FOLLOWING:- GENERAL INTERPRETATIVE RULES (GIR)S GIR 1 HAS BEEN USED TO CLASSIFY THIS PRODUCT BY THE TERMS OF HEADING 9402 FOR MEDICAL, SURGICAL, DENTAL OR VETERINARY FURNITURE (FOR EXAMPLE, OPERATING TABLES, EXAMINATION TABLES, HOSPITAL BEDS WITH MECHANICAL FITTINGS, DENTISTS' CHAIRS); BARBERS' CHAIRS AND SIMILAR CHAIRS, HAVING ROTATING AS WELL AS BOTH RECLINING AND ELEVATING MOVEMENTS; PARTS OF THE FOREGOING ARTICLES GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 9402 90 FOR OTHER THAN DENTISTS', BARBERS' OR SIMILAR CHAIRS AND PARTS THEREOF ALSO CLASSIFIED IN ACCORDANCE WITH:- HSEN NOTE A(4) TO HEADING 9402