CBSAの根拠
&&The vacuum action may provide some kind of massage, however, the fact that it provides suction for the collection of impurities, along with the spraying action, makes it more than a massage apparatus of 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.&&&&In accordance with Note 3 to Section XVI, 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. Furthermore, it should be noted that multi-purpose machines are to be classified according to the provisions of Note 7 to Chapter 84 which states that a machine which is used for more than one purpose is, for the purposes of classification, to be treated as if its principal purpose were its sole purpose. Subject to Note 2 to Chapter 84 and Note 3 to Section XVI, a machine, the principal purpose of which is not described in any heading or for which no one purpose is the principal purpose is, unless the context otherwise requires, to be classified in heading 84.79.&&&&The Explanatory Notes to Chapter 84 also state that "machinery and apparatus of a kind covered by Chapter 84 remain in this Chapter even if electric…" The product includes a spraying function (84.24) and a separate vacuum function (84.14). These functions are complementary and function together to effectively clean the skin from impurities. Considering that its principal purpose is not described in any heading and that its two functions would normally be covered in headings of Chapter 84, even if electrically powered, the product is classified under Heading 84.79.&&