Classification of goods described as 'Magnetic Accupressure Treatment System' - regd

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....e subject mentioned above and to invite your attention to Board's earlier Circular no. 56/2001-Cus dated 25.10.2001 on the subject. 2. The said circular had directed classification of magnetic mattresses, quilts and pillows, variously described as magnetic treatment instruments, Accupressure appliances, total sleeping systems etc. under sub-heading 90.19.10 of the Customs Tariff as 'massage appar....

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....t would be classified in heading 90.19 would be one which contains an air-pump which causes alternating inflation and deflation of rows of air cells, thereby producing a slow rippling effect for pressure relief. Such a mattress would have a specific cycle time, thereby allowing the user the ability to control the benefits being provided. 5. The WCO opinion has been accepted by the Board. 6. In ....