What is the customs + excise duty on import of gps trackers?

Hello,

We are trying to import GPS trackers from China. The product code is 85269130 - direction finding equipment.

It reads: Item is restricted. However import of gps receiver and differential gps receiver are free.

I would request an opinion from members on this product. The duty I read says 25.8%. Is this accurate? If i'm wrong, can someone please be kind enough to direct me to the correct HS code for this product?

You can read about the product at: https://www.sattracx.com/product/satguide_tracker.aspx?gclid=CNa6_Ki6p7ACFUYb6wodeDz2Yg

Thank you in advance! I look for your guidance and help!

Manan