Tethering Galaxy Tab 2 7.0 (GT-P3110) via Nokia E71
On the android 4 system install BlueVPN.

If your phone has bluetooth and can act as a modem you need to pair the phone and your android device. When pairing enable the option in the phone to let the other device to connect.

Be sure that on your sim card you have a contract that support WAP connections enabled (otherwise it can be very expensive).

Get the provider access point info (some times called APN) and set it into the BlueVPN settings.

If your phone already goes into internet with gprs or 3G, you can get the string directly from the settings of your phone.

On my Nokia (Xpress musik 5800) I went to Settings-Connectivity-Access Points-WAP services and there I found all the needed informations in order to configure BlueVPN.