https://www.taxtmi.com/caselaws?id=107051 Imported magnetic mattress, pillow and quilt were examined for tariff classification between massage apparatus under Heading 9019.10 and bedding articles under Heading 9404.29. The text states that massage, for tariff purposes, requires external manipulation of the body; ordinary movement caused by magnets or protuberances does not by itself amount to massage, and an asserted acupressure effect is insufficient without that functional character. It also states that a Board circular referring to magnetic acupressure treatment systems could govern classification only if the imported goods were factually shown to be the same goods contemplated by the circular. Because that factual identity was not conclusively established, fresh examination of the goods and their classification was required. en-us Thu, 09 Jan 2003 00:00:00 +0530 Sat, 17 Mar 2012 12:13:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107051 Imported magnetic mattress, pillow and quilt were examined for tariff classification between massage apparatus under Heading 9019.10 and bedding articles under Heading 9404.29. The text states that massage, for tariff purposes, requires external manipulation of the body; ordinary movement caused by magnets or protuberances does not by itself amount to massage, and an asserted acupressure effect is insufficient without that functional character. It also states that a Board circular referring to magnetic acupressure treatment systems could govern classification only if the imported goods were factually shown to be the same goods contemplated by the circular. Because that factual identity was not conclusively established, fresh examination of the goods and their classification was required. Case-Laws Customs Thu, 09 Jan 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107051