Mr. Edward O. Norris
Pamlico Group, LLC
49 Fairhaven Rd.
Niantic, CT 06357
RE: The tariff classification of a global positioning system (GPS)-based tracking device from Slovenia
Dear Mr. Norris:
In your letter dated May 19, 2015, on behalf of BG Boatguard d.o.o., you requested a tariff classification ruling.
The merchandise under consideration is referred to as the “BoatGuard,” which is a GPS-based tracking device that is used on boats. This radio navigational aid apparatus is a safety and security product that allows the user to see the location and the status of his or her boat at all times.
The applicable subheading for the BoatGuard 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@example.com.
Gwenn Klein Kirschner
National Commodity Specialist Division