CLA-2-85: RR: NC: 1:108 K89451
Ms. Ruby Wood Sevcik
Nokia Inc.
6000 Connection drive
Irving, TX 75039
RE: The tariff classification of a GPS shell from Finland.
Dear Ms. Sevcik:
In your letter dated September 9, 2004 you requested a tariff classification ruling.
The item in question is denoted as the Xpress-on GPS shell. It is designed as a replacement cover for the model 5140 cellular telephone. The device (sample provided), allows the user of the phone to gain access to and display GPS information and one’s present location in Latitude and Longitude. The shell houses a fully functional GPS receiver that accepts low powered radio signals from a GPS satellite and measures the travel time of such signals in order to calculate the location of the receiver. This GPS shell replaces the existing cell phone cover and the GPS application is automatically loaded into the cell phone from the internal GPS module in the shell cover. The GPS capability does not require a connection to the GSM phone network thus providing independent navigational information.
The applicable subheading for the Xpress-on GPS shell cover will be 8526.91.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for Radar apparatus, radio navigational aid apparatus and radio remote control apparatus: Other: Radio navigational aid apparatus … Reception only apparatus. The rate of duty will be free.
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 Michael Contino at 646-733-3014.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division