HS Code Classification of Massage Chairs Clarified: Which Code Applies?

HS Code Classification of Massage Chairs Clarified: Which Code Applies?

A circular published by the Directorate General of Customs provided clarification on uncertainties in the tariff classification of goods imported as massage chairs. The assessment emphasized that the technical features of massage chairs must be examined and the HS Code determined based on the specific functions the product performs.

The circular states that massage chairs are multi-functional devices that perform massage functions such as rubbing, tapping, kneading, and vibration targeting different areas of the body including the lower back, back, legs, arms, and neck. In this context, it notes that massage devices are classified under tariff heading 90.19 of the Turkish Customs Tariff Schedule, with subheading 9019.10 reserved specifically for vibro-massagers.

Accordingly, classification is to be applied as follows.

• Massage chairs with vibration function only: 9019.10.10.00.11
• Massage chairs with electromechanical functions only such as rubbing, tapping, and kneading: 9019.10.90.00.19

Massage chairs combining both vibration and electromechanical features where the primary function cannot be distinguished: 9019.10.90.00.19 pursuant to General Interpretative Rule GIR 3(c)

In summary, simply labeling a product as a massage chair is not sufficient for HS Code determination. The decisive factor is which massage functions the product contains. For this reason, it is important that technical documents such as catalogs, user manuals, and specification sheets are properly prepared during the import process and that the customs declaration is made accordingly.