A SMART WATCH WHICH IS INTENDED TO BE WORN ON THE WRIST. THE DEVICE INCORPORATES AN OPTO-ELECTRONIC WATCH MODULE WHICH DISPLAYS DATE AND TIME AND HAS AN ALARM. OTHER FEATURES INCLUDE A TOUCH SENSITIVE DISPLAY; A GPS RECEIVER WHICH TRACKS YOUR LOCATION DURING A WORKOUT; AN ACCELEROMETER WHICH TRACKS MOTION; AN ALTIMETER WHICH TRACKS ALTITUDE CHANGES; AN OPTICAL HEART-RATE TRACKER AND A VIBRATION MOTOR. THE DEVICE IS EQUIPPED WITH A SOFTWARE APPLICATION ABLE TO PROVIDE VARIOUS FUNCTIONALITIES. A BUILT IN RADIO TRANSCEIVER ENABLES WIRELESS COMMUNICATION WHEN PAIRED WITH A MOBILE PHONE. WHEN THE DEVICE IS CONNECTED TO A HOST DEVICE, LIKE A MOBILE PHONE, THROUGH THE WI-FI APPLICATION ADDITIONAL FEATURES ARE AVAILABLE.

CLASSIFICATION HAS BEEN DETERMINED IN ACCORDANCE WITH THE FOLLOWING:- GENERAL INTERPRETATIVE RULES (GIR)S: GIR 1 - HAS BEEN USED TO CLASSIFY THIS PRODUCT BY THE TERMS OF HEADING 9102 - WRISTWATCHES, POCKET-WATCHES AND OTHER WATCHES, INCLUDING STOPWATCHES, OTHER THAN THOSE OF HEADING 9101. GIR 3C - HAS BEEN USED AS IT IS CONSIDERED THERE IS NO ESSENTIAL CHARACTER AND THEREFORE HAS BEEN CLASSIFIED TO LAST IN NUMERICAL ORDER WITHIN THE TARIFF. GIR 6 - HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 910212 - WRISTWATCHES, ELECTRICALLY OPERATED, WHETHER OR NOT INCORPORATING A STOPWATCH FACILITY; WITH OPTO-ELECTRONIC DISPLAY ONLY. ALSO CLASSIFIED IN ACCORDANCE WITH: HARMONISED SYSTEM EXPLANATORY NOTES (HSEN) GENERAL NOTES TO CHAPTER 91. HSEN NOTE (D) TO CHAPTER 91. HSEN TO HEADING 9102. WORLD CUSTOMS ORGANISATION (WCO) COMMITTEE DECISION TO CLASSIFY TO HEADING 9102