&&The subject goods are wearable electronic devices. The device has the appearance of a wrist watch, with a round face, an opto-electronic LCD display and a wrist strap. The device has a CPU, RAM, flash memory, an accelerometer and orientation sensor, speaker, gyroscope, GPS, heart rate monitor and Bluetooth radio transceiver. Due to its various components, the device has many different functions including GPS tracking and navigation, altimeter, weather, speed and distance, heart rate, training, planning and analysis, multi-sports, running, cycling and swimming. The device’s Bluetooth allows it to connect or “pair” wirelessly to smartphones and tablets. Applications can be installed on the paired smartphone which allow users to share data between the two devices. Bluetooth also enables the device to receive electronic notifications from the smartphone, such as emails and SMS messages. Features of the device which do not require Bluetooth include displaying location using GPS, speed, altitude, track logging, route planning, tracking fitness activities (heart rate, peace, cadence, lap times, speed), temperature, time and date.

&&Based on the information provided, this device is classified as a watch under heading No. 91.02 of the Customs Tariff. Specifically, it is a wearable time-keeping device with “extra elements” akin to a “sports watch” as contemplated in the Explanatory Notes to heading No. 91.02.&&&&Some of the device’s components are prima facie classifiable elsewhere in the Customs Tariff, for example, the GPS and altimeter under heading No. 85.26, the Bluetooth radio transceiver under heading No. 85.17, and the heart rate monitor under heading No. 90.29. When goods are prima facie classifiable in two or more headings, classification cannot be determined through application of GIR 1. Therefore GIR 3 is applied.&&&&GIR 3 (a) reads, in part, “The heading which provides the most specific description shall be preferred to headings providing a more general description”. Of the four headings under consideration, neither provides a more specific description over the other. Therefore, the device cannot be classified according to GIR 3 (a).&&&&GIR 3 (b) provides that “composite goods…made up of different components which cannot be classified pursuant to Rule 3 (a), are to be classified as if they consisted of the …component which gives them their essential character”. The device’s essential character remains a watch of heading No. 94.01. The reason is that the Explanatory Note to heading No. 91.02 explicitly includes watches with complex systems, including watches which incorporate “extra elements”, such as “sports watches (e.g. watches for skin divers, with built-in depth indicator)”. The device is very similar to the description of a “sports watch” in the Explanatory Note, as most of the device’s features, including the GPS, altimeter and heart rate monitor, are designed for outdoor and sports utility.&&&&Heading No. 85.17 was considered due to the device’s Bluetooth radio transceiver; however, most of the device’s core features are available without using Bluetooth and the device’s operating system does not require a wireless connection to function. Without the device’s time-keeping, navigation, training and sport functions, it would lose its identity and the majority of its functionality. Conversely, if the device had no Bluetooth wireless connectivity it would still be useful for outdoor, navigational, training and sport use, which is the device’s intended purpose.&&