The tariff classification of a cycle trainer set from the Philippines

N227977 August 20, 2012 CLA-2-85:OT:RR:NC:N1:108 CATEGORY: Classification TARIFF NO.: 8526.91.00 Mr. John Wells TIMEX Group USA 555 Christian Road Middlebury, CT 06762 RE: The tariff classification of a cycle trainer set from the Philippines Dear Mr. Wells: In your letter dated July 24, 2012, you requested a tariff classification ruling. Sample is being returned as requested. The subject merchandise, based on the submitted sample, is known as the TIMEX® Cycle Trainer™ 2.0 GPS Bike Computer (item number T5K615F5), which consists of a small portable battery-operated GPS-cycle trainer, with LCD screen, for mounting onto a bicycle and for displaying five screens of real-time cycling data, which are stated to be provided by the GPS. Beyond setting the time, this device has various features for training purposes by displaying real-time speed, distance, grade, and heart rate, as well as the GPS location (through the use of its map and compass), the barometric altimeter, and the temperature sensor data in noting that various data can be recorded during a ride. Further, this cycle trainer, which has a regulated night-light and alarm, uses SiRFstarIII™ GPS technology for location determination, in addition to WAAS/EGNOS technology to ensure accuracy in navigation. This merchandise, at the time of importation, is retail packed with the TIMEX Flex Tech™ digital 2.4 heart rate sensor (having an adjustable textile strap), two mounting brackets with zip ties, a USB download/recharging cable, and a quick start guide. This combination is considered a set for tariff classification purposes, with the essential character being imparted by the portable cycle trainer. Further, it has been determined that the essential character of the cycle trainer, being a composite good, is imparted by its GPS device. The applicable subheading for this merchandise 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. Sincerely, Thomas J. Russo Director National Commodity Specialist Division