A GPS BIKE COMPUTER WHICH IS A MULTI-FUNCTIONAL CYCLE DEVICE INCLUDING A DISPLAY SCREEN AND A PLASTIC CASING WHICH ENABLES THE DEVICE TO BE ATTACHED TO THE HANDLEBAR OF THE BIKE. THE DISPLAY SCREEN FEATURES A COLOUR TOUCHSCREEN WITH A SIZE OF 3.5 X 4.7 CM AND WITH A RESOLUTION OF 200 X 265 PIXELS. THE DEVICE INCORPORATES A CENTRAL PROCESSING UNIT (CPU), AN INTERNAL MEMORY, A RECHARGEABLE LITHIUM-ION BATTERY, AN ALTIMETER, AND GPS. IT UTILISES A WIRELESS BLUETOOTH TECHNOLOGY, WHICH ENABLES THE DEVICE TO COMMUNICATE WIRELESSLY WITH CERTAIN DEVICES, SUCH AS SMARTPHONES OR TABLET COMPUTERS. THE DEVICE TRACKS THE BICYCLE RIDES' SPEED, DISTANCE AND TIME VIA GPS NAVIGATION. IT DISPLAYS AN ESTIMATED CALORIE BURN, PERSONAL RECORD AND RIDE HISTORY. THE WIRELESS CONNECTIVITY ALLOWS USERS TO RECEIVE NOTIFICATIONS OF THE INCOMING CALLS AND TEXT ALERTS FROM THE SMARTPHONE, WEATHER UPDATES AS WELL AS SHARE ON SOCIAL MEDIA AND INTERACT WITH THE ONLINE COMMUNITY. THE DEVICE ALSO UTILISES THE ANT+ SENSOR TECHNOLOGY WHICH ENABLES THEM TO CONNECTION TO A NUMBER OF ANT+ ENABLED PRODUCTS.

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 8526 RADAR APPARATUS, RADIO NAVIGATIONAL AID APPARATUS AND RADIO REMOTE CONTROL APPARATUS 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 PRODUCT TO SUBHEADING LEVEL 852691 OTHER THAN RADAR APPARATUS. CN CODE 85269120 RADIO NAVIGATIONAL RECEIVERS. TARIC 8526912099 OTHER THAN ELSEWHERE SPECIFIED. ALSO CLASSIFIED IN ACCORDANCE WITH:- HSEN NOTE (1) TO HEADING 85.26