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-2015-003049

active

&&The product is a complete steam and multiple jet corner shower cabin. According to the information provided, it is made of an aluminum alloy frame with 5mm thick glass. The base and top part are made of acrylic. The product's dimensions are 950 x 950 x 2150 mm and it has two sliding doors and a seat. The water jets can come from the hand-held shower head, the ceiling, the foot hydro massage unit or the 6 nozzles built into the set (for body and back massage). It also has a steam generator and an ozone sterilization system that helps sterilize the tub after usage. An LCD control panel allows adjustment of the temperature and the duration of the customizable steam shower. The control panel is also used to control the lighting, the fan, the radio and Bluetooth audio and the hand-free phone. A remote control is also provided to control some functions.

HS 归类

9019.10.00.20

CBSA 推理

&&Because of its features, the product is more than a mere glass shower of heading 70.20. In fact, most of the features of the product are designed for massage and relaxation. Heading 90.19 covers massage apparatus. The Explanatory Notes to Heading 90.19 state that:&&&&"This group… also covers hydromassage appliances for all-over or partial massage of the body, using the action of water or a blend of water and air under pressure".&&

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