MASSAGE CHAIR BED WITH STEEL FRAME UPHOLSTERED IN BLACK FAUX LEATHER. THE PRODUCT CAN BE RAISED AND LOWERED VIA AN ELECTRIC MOTOR AND CAN CHANGE FROM A FLAT BED TO A CHAIR VIA THE HINGED TILTING MOVEMENT.

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