&&As per the information received, the esthetic apparatus commercialized under the trade name of "Essential Peel" is used for exfoliation by using abrasive tips that regenerate and oxygenate the skin. The apparatus is a non-invasive and non-surgical apparatus marketed to the beauty and wellness industry. It delivers an even jet-spray of corundum crystals while the incorporated pump will eliminate most of the residue left on the skin. The main enclosure is made of white metal and the bottom and front are made of white ABS. The hand piece is made of white and blue stainless steel, internal tubing and carbide steel nozzle. The tips are made of blue, red and green polycarbonate, the colors indicating the degree of abrasiveness. The vacuum function is created by a diaphragm pump controlled with solenoid valve using urethane tubing and quick-fitting joint.

&&Heading 90.19 provides for mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus; ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus. The Explanatory Notes to the heading states, in part, "These appliances are mainly used to treat diseases of the joints or muscles, by mechanical reproduction of various movements. It should be noted that such treatment is usually carried out under medical supervision." The microdermabrasion system does not meet the descriptive requirements 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 classified under heading 90.19.&&&&Heading 84.79 covers machines and mechanical appliances not covered by any preceding heading of the Chapter. The microdermabrasion system is a mechanically operated good that is powered by an electric motor. The mechanical features are not subsidiary to the electrical function of the machine.&&&&The microdermabrasion system operates by physically abrading the skin and simultaneously eliminates the residue of the surface of the skin utilizing the incorporated vacuum pump. Since no other heading in Chapter 84 describes the system by its principal purpose or by its function, it is considered to be a good of heading 84.79.&&