Here are some numbers for typical screen widths:
320dp: a typical phone screen (240x320 ldpi, 320x480 mdpi, 480x800 hdpi, etc).
480dp: a tweener tablet like the Streak (480x800 mdpi).
600dp: a 7” tablet (600x1024 mdpi).
720dp: a 10” tablet (720x1280 mdpi, 800x1280 mdpi, etc).
Refer guide
And also:
For nexus 7
layout-large-hdpi
For nexus 10
layout-xlarge-xhdpi