&&The product is a hard plastic cell phone case designed to snap onto the back and sides of the iPhone 5. It is composed of molded plastics, and it is printed with a decorative pattern. The shell is essentially flat with two curved sides to cover the long edges of the phone with a cut out on one side for access to volume controls. The flat back piece has a cut out for the camera lens. The top and bottom ends are open and not enclosed. The case measures approximately 5 inches x 2 ½ inches x 3/8 inches and is available in various designs.

&&You have proposed classification under tariff item 3926.90.99.90. Heading 39.26 provides for "Other articles of plastics and articles of other materials of headings 39.01 to 39.14". However, these cell phone cases are similar to the cases and containers provided for under heading 42.02. The Explanatory Notes to this heading state that "only the articles specifically therein and similar containers" are to be classified under the heading. In a decision of the Canadian International Trade Tribunal (Tribunal) AP-2010-057, the Tribunal interpreted the term "similar containers" to mean containers that share important characteristics and features with those items specifically named in the heading. In AP-2011-023, the Tribunal confirmed those features to be cases specially shaped or fitted to contain a particular good and are used to hold, protect and carry that good. The Fitted Protective Case for iPhone 5 is specifically shaped to hold, protect and carry the iPhone 5. Accordingly, it is similar to those goods enumerated in the heading and is more specifically described in subheading 4202.32, "Articles of a kind normally carried in the pocket or in the handbag other; with outer surface of sheeting of plastics or of textile materials".