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N072598 N0 Ruling Active

The tariff classification of a GPS navigation system from China.

Issued September 9, 2009 by U.S. Customs and Border Protection.

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N0 N072598 (September 9, 2009)

Tariff classification

HTS codes: 8526.91.00

Headings: 8526

Product description

Sample is being returned as requested. The subject merchandise, based on the submitted sample, is a portable, battery-operated GPS navigation system, item number 9006156, which consists of the following: a 4.3-inch LCD screen with a built-in speaker, an earphone jack, a mini-USB port, a stylus slot, and a T-flash memory card slot. This merchandise, which does not contain a tuner, has touch-screen functions to access the navigation features and such system operations as the volume, power, and backlight; it also has the capability to access, for example, music or video playback. This device will be retail packed, at the time of importation, with a car cradle and mount, a car charger, a rechargeable battery, a USB cable, and a user’s manual. This combination will be considered a set for tariff classification purposes, with the essential character being imparted by the GPS navigation system with subsidiary functions.

CBP rationale

The applicable subheading for this GPS navigation system 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.

Full text

N072598 September 9, 2009 CLA-2-85:OT:RR:NC:1:108 CATEGORY: Classification TARIFF NO.: 8526.91.00 Ms. Lorianne Aldinger Rite Aid Corporation 30 Hunter Lane Camp Hill, PA 17011 RE: The tariff classification of a GPS navigation system from China. Dear Mr. Aldinger: In your letter dated August 14, 2009, you requested a tariff classification ruling. Sample is being returned as requested. The subject merchandise, based on the submitted sample, is a portable, battery-operated GPS navigation system, item number 9006156, which consists of the following: a 4.3-inch LCD screen with a built-in speaker, an earphone jack, a mini-USB port, a stylus slot, and a T-flash memory card slot. This merchandise, which does not contain a tuner, has touch-screen functions to access the navigation features and such system operations as the volume, power, and backlight; it also has the capability to access, for example, music or video playback. This device will be retail packed, at the time of importation, with a car cradle and mount, a car charger, a rechargeable battery, a USB cable, and a user’s manual. This combination will be considered a set for tariff classification purposes, with the essential character being imparted by the GPS navigation system with subsidiary functions. The applicable subheading for this GPS navigation system 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

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