Mr. Michael Theodore
1925-18 Avenue NE
Calgary, Alberta T2E 7T8
RE: The tariff classification of a GPS/GPRS Tracking Unit from Canada
Dear Mr. Theodore:
In your letter dated February 14, 2011, on behalf of DSG TAG Systems, Inc., you requested a tariff classification ruling.
The merchandise in question is the “TAG-150 GPS/GPRS Tracking Kit.” The TAG-150 is a tracking unit consisting of a printed circuit board assembly with integrated GPS module and GPRS modem, SIM card, Li-Polymer battery and firmware, all housed within a waterproof enclosure. This radio navigational aid apparatus is used to monitor golf carts, utility vehicles and turf equipment. This unit, which is part of the overall TAG fleet management system, constantly communicates its position and movements to the TAG server through the cellular network. It is the opinion of this office that the principal function of this composite machine is performed by the radio navigational aid (GPS tracking) function.
The applicable subheading for the TAG-150 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.
Robert B. Swierupski
National Commodity Specialist Division