&&The product of this advance ruling is the LifeTrak Core C200 activity tracker. It is a product the consumer would use daily to track daily activity and is worn on the wrist. The purpose is to enable the wearer to automatically track calories burned, number of steps and distance covered. It also monitors the heart rate with ECG accuracy over a period of time.

&&This activity tracker has 2 functions, it is primarily a heart rate monitor/calorie burner, but also incorporates the function of a pedometer counter. The watch function is secondary to the activity monitoring functions as the time mechanism is required for the heart rate function. The measurement of time is achieved through the timing mechanism in the product. The unit also monitors calorie burn through the heart rate monitor function and has the capacity to store the data for review. The unit does not incorporate a monitoring belt but is an all-in-one unit that has sensors on the underside to detect the pulse and a time mechanism to calculate the heart beats per minute. It is battery operated with an LCD screen.&&&&Legal Note 3 to Chapter 90 directs that the provision of Legal Notes 3 and 4 to Section XVI apply to this Chapter. Note 3 to Section XVI directs that composite machines consisting of two or more machines fitted together to form a whole and other machines designed for the purpose of performing two or more complementary or alternative functions are to be classified as if consisting only of the component or machine that performs the principal function. In this case, the principle function of the LifeTrak Core C200 is considered to be a heart rate monitor. For guidance on determining the correct tariff classification of heart rate monitors, we must refer to a decision of the Canadian International Trade tribunal (CITT) rendered on appeal number AP-99-061. In its decision, the CITT determined that heart rate monitors are classified under subheading 9029.20 as tachometers. The principal function of the LifeTrak Core C200 is a heart rate monitor; therefore, it is classified as a tachometer under subheading 9020.20.&&