&&The “Hydro Therapy Galaxy Plus Steam Shower WS112-36” is a complete multi-function shower enclosure designed for domestic use. This enclosure is constructed from tempered glass and aluminum. It can accommodate two people and measures 59” x 36” x 84.5”. The shower stall features the following: 4.2 kW quick heating self-draining steam generator, 12 body massage jets, hand held shower head with various water massage settings and adjustable height bracket, 8 inch wide rainfall shower head, UPC Certified Thermostatic anti-scald faucet, black tempered glass walls, glass touch control panel, FM radio, wireless media center that transmits from any electronic device, multicolored LED lights that illuminate for “Chromatherapy”, a scent diffuser for aroma therapy and waterproof oak shower grid. The power supply is 220V, 3kW. This product is imported unassembled.

HS-classificatie

9019.10.00.20

CBSA-redenering

&&Two headings merit consideration. Heading 85.16 of the Customs Tariff covers other electro-thermic appliances of a kind used for domestic purposes such as home steam saunas. Heading 90.19 covers “Mechano-therapy appliances and massage apparatus”. The General Explanatory Notes to heading 90.19 state “this group also covers hydromassage appliance for all over or partial massage of the body, using the action of water or a blend of water or air pressure”. Both the sauna function and the massage jets merit equal consideration in determining the essential character of the complete unit.

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