GPS receiver classification under Customs Tariff Heading 85.26 prevailed because satellite radio signals made it radio navigational aid apparatus.

Imported GPS receiver equipment was held classifiable as radio navigational aid apparatus under Heading 85.26 because it operated by receiving satellite radio signals to determine position and assist navigation. Heading 90.14, dealing with direction-finding compasses and similar navigational instruments, did not extend to equipment functioning through radio signals from satellites, and the Chapter 90 exclusion for radio navigational aid apparatus reinforced that classification. The equipment was therefore correctly placed under Heading 85.26 and excluded from Heading 90.14.

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Issues: Whether the imported GPS receiver equipment was classifiable as radio navigational aid apparatus under Heading 85.26 or as a direction-finding compass under Heading 90.14 of the Customs Tariff.

Analysis: Heading 85.26 covers radar apparatus, radio navigational aid apparatus and related equipment based on radio waves, including receivers and radio compasses. Heading 90.14 covers direction-finding compasses and other navigational instruments, but the examples and HSN notes did not indicate coverage of equipment operating through radio signals transmitted from satellites. The equipment in question received satellite radio signals to calculate position and was used for navigation, and that radio-based mode of operation brought it within Heading 85.26. The exclusion in Chapter 90 against radio navigational aid apparatus also supported this view.

Conclusion: The imported equipment was correctly classifiable under Heading 85.26 and not under Heading 90.14, in favour of Revenue.

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