The tariff classification of a GPS tracking device from China

N266335 July 16, 2015 CLA-2-85:OT:RR:NC:N1:108 CATEGORY: Classification TARIFF NO.: 8526.91.0040 Ms. Cheryl A. Spears USG Logistics 70 E. Sunrise Highway Ste. 412 Valley Steam, NY 11581 RE: The tariff classification of a GPS tracking device from China Dear Ms. Spears: In your letter dated July 1, 2015, on behalf of Lug Track, you requested a tariff classification ruling. The merchandise under consideration is referred to as the “LugTrack,” which is a tracking system for luggage. This radio navigational aid device, which is powered by a rechargeable lithium battery and encased in a plastic housing, can either be packed with a traveler’s personal items or directly embedded in the luggage. Once activated, the device uses a unique combination of GPS, GSM, Wi-Fi and Bluetooth technologies to locate and relay the locational data to the user via an iOS or Android smartphone application. The applicable subheading for the LugTrack 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 [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division