税则表 预裁定 D 系列备忘录 贸易救济 PGA 要求 制裁制度

Ruling C-2015-000259

active

&&According to the information provided, the product is a massage apparatus consisting of a main enclosure with a vacuum treatment head. The head provides suction to reach the subcutaneous tissue and is simultaneously rolled to massage specific areas of the body. It is especially used for the treatment of cellulite. It comes in two models, 120v and 220v.

HS 归类

9019.10.00.10

CBSA 推理

&&The Explanatory Notes (EN) to heading 90.19 describes "massage apparatus" as: "Apparatus for massage of parts of the body… usually operated by friction, vibration, etc. They… may be of an electro-mechanical type with a motor built in to the working unit (vibratory-massaging appliances). The latter type in particular may include interchangeable attachments (usually of rubber) to allow various methods of application..." The product is intended to be used primarily by estheticians for the treatment of cellulite; however, it remains a simple massage apparatus that uses suction. While this good is not specifically described in the EN to heading 90.19 it is sufficiently similar to the goods listed to be included in the heading.

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