&&The tablet case provides a defensive barrier against scratches, bumps, and drops, safeguarding the device from everyday wear. This protective case also features a stand for various viewing angles and is made of Polycarbonate and Polyurethane (plastics). The case measures 7.58 x 11.4 x 0.62 inches and weighs 10.48 ounces.

&&Section 10 of the Customs Tariff directs that classification of imported goods shall be determined in accordance with the General Rules for the Interpretation of the Harmonized System and the Canadian Rules set out in the schedule. Section 11 of the Customs Tariff states that in interpreting the headings and subheadings, regard shall be had to the World Customs Organization's (WCO) Compendium of Classification Opinions and Explanatory Notes to the Harmonized Commodity Description and Coding System (HS).&&&&General Interpretative Rule 1 (GIR 1) directs that titles of Sections, Chapters and sub-Chapters are provided for ease of reference only. For legal purposes, classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes. Similarly, General Interpretative Rule 6 (GIR 6) directs that classification shall be determined according to the terms of those subheadings and any related Subheading Notes.&&In your application for an advance ruling, you suggested tariff classification number 4202.99.90.00. This tariff classification number is correct.&&&&The goods listed in heading 42.02 are used to hold, protect and carry those goods. The protective tablet case meets the criteria set out in the terms of heading 42.02 in that it shares strong similarities with spectacle cases or camera cases. The good at issue is specifically shaped to hold the Galaxy Tab S10 Plus. They are specifically shaped to contain particular goods which makes it a similar container of the first part of heading 42.02. Containers listed in the first part of the heading are separated from the containers listed in the second part of the heading by a semi-colon in the heading text. According to the Explanatory Notes to heading 42.02, similar containers of the first part of the heading can be made of any material, and are not limited to the required materials listed by the second part of the heading. Since the protective tablet case is made of hard molded plastics, it is not considered to be “sheeting of plastics” of subheading 4202.92. Thus, it falls to be classified in subheading 4202.99 as “Other” similar containers (other than “of leather or of composition leather”, or “of sheeting of plastics or of textile materials”).&&&&"42.02 Trunks, suit-cases, vanity-cases, executive-cases, brief-cases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; …&&-Other:&&4202.99 - -Other&&4202.99.90 00 - - -Other.