&&The screen protector provides a clear, anti-glare surface that protects the iPhone4 and 4S from scratches and smudges. It adheres to the phone by static cling and is easy to apply and remove. The screen protector is cut to the shape of the phone with rounded corners and a circular cut out for the button on the front and an oval cut out for the ear speaker. It is manufactured from ultra-thin polyethylene terephthalate (PET). There are three in a package with a bonus back film.

&&You have proposed classification under 3920.62.00.92. Heading 39.20 provides for “Other plates, sheets, film, foil and strip, of plastics, non-cellular and not reinforced, laminated, supported or similarly combined with other materials”. Legal Note 10 to Chapter 39 states, in pertinent part, that the expression “plates, sheets, film, foil and strip” in headings 39.20 and 39.21 applies only to plates, sheets, film, foil and strip (other than those of Chapter 54) that are not further worked (even if when so cut they become articles ready for use). The screen protector is further worked, cut to the shape of the surface of the iPhone with cutouts for the button and ear speaker. As such, the good is not included within this heading. Heading 39.26 provides for “other articles of plastics and articles of other materials of headings 39.01 to 39.14”. The screen protectors are included within this heading and more specifically under ‘other’ subheading 3926.90.