The tariff classification of two global positioning system (GPS) receivers from the Philippines.

N040637 October 28, 2008 CLA-2-85:OT:RR:E:NC:1:108 CATEGORY: Classification TARIFF NO.: 8526.91.00 Mr. Jose Castro Symbol Technologies, Inc. 5400 George McVay Drive McAllen, TX 78503 RE: The tariff classification of two global positioning system (GPS) receivers from the Philippines. Dear Mr. Castro: In your letter dated October 6, 2008, you requested a tariff classification ruling. The merchandise in question, based on the information supplied, is GPS navigational devices, which are referred to as part numbers SYN2847A and SYN2796A. Both GPS devices are used to locate and find points of interest on a map by using GPS signals from satellites. The first item, part number SYN2847A is a portable radio navigational aid device that incorporates Bluetooth technology. This GPS navigational device consists of a 4.3-inch LCD screen, a touch panel input, an SD card, and a speaker for audio playback. It is also equipped with an internal SiRF Star III CPU 372 MHz, 1GB mDOC memory, and 64MB SDRAM GPS system. In addition, this GPS device incorporates the subsidiary function of Bluetooth hands-free capabilities, for receiving and placing calls from the GPS device, when paired with a Bluetooth enabled cellular phone. The second item, part number SYN2796A, is a portable radio navigational aid device, which consists of a 3.5-inch LCD screen, a touch panel input, an SD card, and a speaker for audio playback. It is also equipped with an internal SiRF Star III GPS system. The applicable subheading for part numbers SYN2847A and SYN2796A will be 8526.91.00, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Radar apparatus, radio navigational aid apparatus and radio remote control apparatus: Other: Radio navigational aid apparatus. The rate of duty will be Free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Lisa Cariello at (646) 733-3014. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division