CLA-2-85:OT:RR:NC:N1:108
Mr. Michael J. Theodore
Livingston Consulting
1925 – 18 Avenue NE
Suite 320
Calgary, Alberta T2E 7T8
Canada
RE: The tariff classification of a global positioning system (GPS)-enabled goggles from Canada and China
Dear Mr. Theodore:
In your letter dated May 20, 2010, on behalf of Recon Instruments, Inc., you requested a tariff classification ruling.
The merchandise in question is a composite good that consists of a head-mounted display system (HDMS), which is integrated into sports goggles. The subject HDMS is a liquid crystal display (LCD) screen, which is located in the lower portion of the goggles, that incorporates a GPS unit, a time measurement and recording system, a temperature measurement and recording device, and an altimeter. The subject HDMS, with GPS capabilities, displays various information, such as maps, temperature, speed, time, and altitude. The goggle portion consists of a textile strap, a plastic body, and a polycarbonate goggle lens.
This merchandise is considered to be a composite good for tariff classification purposes, with the essential character being imparted by the GPS apparatus.
The applicable subheading for the GPS-enabled goggles 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