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 9019 FOR MECHANO-THERAPY APPLIANCES; MASSAGE APPARATUS; PSYCHOLOGICAL APTITUDE-TESTING APPARATUS; OZONE THERAPY, OXYGEN THERAPY, AEROSOL THERAPY, ARTIFICIAL RESPIRATION OR OTHER THERAPEUTIC RESPIRATION APPARATUS
GIR 3 (B) HAS BEEN USED AS THE MASSAGE APPARATUS IS THE ESSENTIAL CHARACTER
GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 901910 FOR MECHANO-THERAPY APPLIANCES; MASSAGE APPARATUS; PHYCHOLOGICAL APTITUDE-TESTING APPARATUS
CN CODE 901910 10 FOR ELECTRICAL VIBRATORY-MASSAGE APPARATUS
ALSO CLASSIFIED IN ACCORDANCE WITH
HARMONISED SYSTEM EXPLANATORY NOTE (HSEN) (II) TO HEADING 90.19