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NY N024266

March 27, 2008



TARIFF NO.: 8517.12.0050

Ms. Deborah B. Stern
Sandler, Travis & Rosenberg, P.A.
Attorneys at Law
The Waterford
5200 Blue Lagoon Drive
Miami, FL 33126-2022

RE: The tariff classification of a smartphone from Taiwan

Dear Ms. Stern:

In your letter dated February 29, 2008 you requested a tariff classification ruling, on behalf of your client, Garmin International.

The merchandise subject to this ruling is a Garmin smartphone. The Garmin smartphone is a cellular smartphone integrating Internet browser, data connectivity, personal messaging, and navigation functions, a 3 mega pixel camera, and an MP3 player. The device measures 112 x 58 x 14.65mm and incorporates a 3.55” WQVA 272 x 480 65K color TFT touch screen display. It contains a 3.5G cellular radio, a 450/330 MHz applications processor, GPS receiver, 2GB memory for program code, map storage, and user data and 128MB of SDRAM. There is a micro Secure Digital (SD) card socket for MP3s, photos, etc. It also contains a Bluetooth 2.0 plus Enhanced Data Rate (EDR) transceiver and an 802.11 b/g WiFi chip for wireless local area network (WLAN) connectivity. It utilizes a Linux operating system. The unit is powered by an 1100mAhr LiION battery.

The applicable subheading for the Garmin smartphone will be 8517.12.0050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Telephones for cellular networks or for other wireless networks: Other radio telephones designed for the Public Cellular Radiotelecommunication Service”. 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 Linda Hackett at 646-733-3015.


Robert B. Swierupski

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