The tariff classification of a global positioning system (GPS) device with accessories from Canada

N186778 October 26, 2011 CLA-2-85:OT:RR:NC:N1:108 CATEGORY: Classification TARIFF NO.: 8526.91.00 Mr. Michael Theodore Livingston International Inc. 1925-18 Avenue NE Suite 320 Calgary, Alberta T2E 7T8 Canada RE: The tariff classification of a global positioning system (GPS) device with accessories from Canada Dear Mr. Theodore: In your letter dated September 28, 2011, on behalf of Recon Instruments Inc., you requested a tariff classification ruling. The merchandise in question is a global positioning system (GPS) device, which is a composite machine that consists of the following: a radio navigational aid apparatus, a camera lens (view finder), a call/text display using Bluetooth technology, a chronometer (time measurement and recording system), a temperature measurement and recording device, and an altimeter. This GPS device contains a liquid crystal display (LCD) screen, which is installed in goggles (not included) where it does not obstruct the user’s vision. It displays maps, text messages, telephone numbers, temperature, speed, time, and altitude. It is the opinion of this office that the radio navigational aid function performs the principal function of this composite machine. At the time of importation, the GPS device is packaged for retail sale with a Bluetooth remote control, a mount strap, a wrist strap, a battery charger, and a USB cable. This merchandise is considered to be a set for tariff classification purposes, with the essential character being imparted by the GPS device. The applicable subheading for this merchandise 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