The tariff classification of the Safe Watch from China

N106581 June 8, 2010 CLA-2-85:OT:RR:NC:N1:108 CATEGORY: Classification TARIFF NO.: 8526.91.0040 Ms. Erma Tarkington Marisol International 612 Hangar Lane Suite 235 Nashville, TN 37207 RE: The tariff classification of the Safe Watch from China Dear Ms. Tarkington: In your letter dated May 20, 2010, on behalf of Safe Watch by Monsignor LLC, you requested a tariff classification ruling. The merchandise in question is referred to as the “Safe Watch,” which is considered to be a composite article: a combination of a watch, a two-way communication device, and a GPS (global positioning system) device. The communication feature is activated by depressing a button, which connects one with the 24/7 monitoring center. The monitoring center talks with the customer through the watch itself to see how any assistance can be provided. In addition, the watch’s GPS feature serves as a tracking device to assist in locating the customer. It is the opinion of this office that both the two-way communication function of heading 8517 HTSUS, and the GPS functions of heading 8526, HTSUS, merit equal consideration in determining the essential character of this composite article, with the role of the watch serving a subsidiary function. Furthermore, it has been determined that neither the two-way communication function nor the radio navigational aid function (GPS) imparts the essential character of this composite good. Therefore, classification will be in accordance with General Rule of Interpretation 3(c), Harmonized Tariff Schedule of the United States (HTSUS), which requires, in relevant part, that the item be classified in the heading (in this instance heading 8526, HTS) which occurs last in numerical order among those which merit equal consideration. The applicable subheading for the Safe Watch will be 8526.91.0040, 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: Other. 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