CBSA যুক্তিতর্ক
&&In order to be regarded as article of Heading 90.19, the product would need to meet the terms of the heading as "mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus; ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus." A mechano-therapy appliance is described as used mainly to treat diseases of the joints or muscles, by mechanical reproduction of various movements. The product does not meet the definition of a mechano-therapy appliance nor of a massage apparatus as stated in your request.&&&&Therefore, it is not considered an article that would fall under Heading 90.19.&&&&Although the machine is for use in a professional setting, it is not of a kind used in medical, surgical, dental or veterinary sciences covered by Heading 90.18 and therefore does not meet the terms of the heading.&&&&The product is to be classified under Chapter 85 as it is powered by electricity and administers electricity as part of the treatments it offers. Legal Note 3 to Section XVI states that: "Unless the context otherwise requires, composite machines consisting of two or more machines fitted together to form a whole and other machines designed for the purpose of performing two or more complementary or alternative functions are to be classified as if consisting only of that component or as being that machine which performs the principal function." Heading 85.43 provides for electrical machines and apparatus, having individual functions, not specified or included elsewhere in this Chapter. The Explanatory Notes to heading 85.43, in part, state "Most of the appliances of this heading consist of an assembly of electrical goods or parts (valves, transformers, capacitors, chokes, resistors, etc.) operating wholly electrically. However, the heading also includes electrical goods incorporating mechanical features provided that such features are subsidiary to the electrical function of the machine or appliance. The principal function of this product is the production of galvanic current for the treatment of various afflictions of the skin. The product, not specified or included in any other heading of Chapter 85, nor covered more specifically by a heading of any other Chapter of the Nomenclature, falls under Heading 85.43.&&