N168766 N1 Ruling MODIFIED

The tariff classification of GPS Personal Trackers and GPS Vehicle Trackers from Hong Kong

Issued June 21, 2011 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8526.91.0040

Headings: 8526

Product description

The merchandise under consideration is GPS Personal Trackers, item numbers CR-GT80MT, CR-GT30GT, CR-GT30XGT, and CR-GT60GT; and GPS Vehicle Trackers, item numbers CR-GT300VT, CR-GT310VT, and CR-GT400MVT. The Personal Trackers are small, lightweight GPS devices that can obtain personal positions and transmit the position data back to a mobile phone or server, through GPS, GSM, and GPRS capabilities. The Vehicle Trackers are small, lightweight GPS tracking devices specially developed and designed for vehicle real-time tracking and fleet management. These Vehicle trackers are GPS devices that obtain accurate position data and send the position data to a specified mobile phone or server base, through GPS, GSM, and GPRS capabilities. FCC form 740 is required for this merchandise. This merchandise is multifunctional machines that consist of GPS devices of heading 8526, HTSUS, that transmit the position data back to a mobile phone or server, a function of heading 8517, HTSUS. It is the opinion of this office that the principal function of these multifunctional machines is performed by the radio navigational aid function. Therefore, as per Legal Note 3 to section XVI these GPS trackers are not classifiable in subheading 8517.62.0050, HTSUS, because the principal function of these devices is not performed by the communication function.

CBP rationale

The applicable subheading for the GPS Personal Trackers and the GPS Vehicle Trackers 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.

Full text

N168766 June 21, 2011 CLA-2-85:OT:RR:NC:N1:108 CATEGORY: Classification TARIFF NO.: 8526.91.0040 Mr. Karim W. Fournier KF Logistics Inc. 480 S. Americas Ave. Suite B1-B2 El Paso, TX 79907 RE: The tariff classification of GPS Personal Trackers and GPS Vehicle Trackers from Hong Kong Dear Mr. Fournier: In your letter dated May 27, 2011, on behalf of El Paso Communications Systems, Inc., you requested a tariff classification ruling. The merchandise under consideration is GPS Personal Trackers, item numbers CR-GT80MT, CR-GT30GT, CR-GT30XGT, and CR-GT60GT; and GPS Vehicle Trackers, item numbers CR-GT300VT, CR-GT310VT, and CR-GT400MVT. The Personal Trackers are small, lightweight GPS devices that can obtain personal positions and transmit the position data back to a mobile phone or server, through GPS, GSM, and GPRS capabilities. The Vehicle Trackers are small, lightweight GPS tracking devices specially developed and designed for vehicle real-time tracking and fleet management. These Vehicle trackers are GPS devices that obtain accurate position data and send the position data to a specified mobile phone or server base, through GPS, GSM, and GPRS capabilities. FCC form 740 is required for this merchandise. This merchandise is multifunctional machines that consist of GPS devices of heading 8526, HTSUS, that transmit the position data back to a mobile phone or server, a function of heading 8517, HTSUS. It is the opinion of this office that the principal function of these multifunctional machines is performed by the radio navigational aid function. Therefore, as per Legal Note 3 to section XVI these GPS trackers are not classifiable in subheading 8517.62.0050, HTSUS, because the principal function of these devices is not performed by the communication function. The applicable subheading for the GPS Personal Trackers and the GPS Vehicle Trackers 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

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