&&The Trinity Massage Chairs, models TR-80, TR-65, TR-60, TR-55, TR-50, and TR-30 are power-operated reclining massage chairs with 10-point magnetic therapy that consists of a variety of sole rollers and motors that are activated by a handheld remote control. The remote can also be used to adjust the carbon fiber infrared heating system throughout the chair, a 3D detection function that can adjust to body height and hip swing for full body movement, and an audio sound system with built-in speakers and Bluetooth technology.&&&&Based on a review of the operating manuals for each of these models, it can be concluded that the basic function of the chairs is that of a massage apparatus. Each model differs slightly in that it contains a slightly different characteristic or massage capability but the primary function of massage apparatus remains the same.&&

&&The request for this ruling proposed two possible tariff classification numbers: 9401.61.10.10 and 9019.10.00.10; we agree with the latter. General Interpretative Rule 1 stipulates the titles of Sections, Chapters and sub-Chapters are provided for ease of reference only; for legal purposes, classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes. Massage Chairs are not specifically covered in the Nomenclature. These goods merit consideration under heading 94.01, as seats and heading 90.19, as massage apparatus. The Explanatory Note to heading 94.01 states that "Subject to the exclusions mentioned below, this heading covers all seats" and massage chairs are not among the exclusions listed.&&&&The Explanatory Note to heading 90.19 states "Apparatus for massage of parts of the body usually operate by friction, vibration, etc. They may be hand-or power-operated, or may be of an electro-mechanical type ". Heading 90.19 is considered to provide for the goods at issue.&&&&The goods at hand are prima facie classifiable under heading 94.01, as seats and heading 90.19, massage apparatus. The classification of goods "prima facie, classifiable under two or more headings" is made according to the principles of Rule 3.&&&&General Interpretative Rule 3(a) stipulates the "heading which provides the most specific description shall be preferred to headings providing a more general description". However, neither heading (i.e., seating and massage apparatus) is considered to more specifically describe the goods; therefore, both are considered to be equally specific and classification shall be determined according to the principles of Rule 3(b).&&&&General Interpretative Rule 3(b) stipulates composite goods shall be classified as if they consisted of the component which gives the good its essential character. The chair is a composite good with different functions (seating and massage). Though it is a seat, the primary focus of the chair is its massage capabilities. The chair retails at $4000 to $8000, with its massage functionality differentiating it from otherwise similar, lower priced, seats; it is our view that a consumer would purchase this chair for its massage function.&&